ॢबह
[
ॢबहर स
(स पटन 24)
)
)
) पटन
,låvkså 163] fnukad 3 v
vf/kfu;e 12½ ¼ftls bl vf/klwpuk
dk iz;ksx djrs gq,] fcgkj&jkT;iky
foÙkh; o"kZ esa ;k pkyw foÙkh; o"kZ esa
ds izoxZ ds :i esa vf/klwfpr djrs
ds fy, uhps ;Fkk mfYyf[kr fo'ks"k ç
2 -mDr O;fDr vçSy ls t
iwfrZ ds C;kSjs ç:i th,lVh vkj&1
3 -vizSy ls twu] 2018 d
mi&/kkjk ¼1½ ds v/khu] ;FkkfLFkfr] C
dks Ik'pkRorhZ #i esa jkti= esa vf/kl
4- ;g vf/klwpuk fnukad 2
िनबंधन स
हर गजट
[सधरण [क
सरकर हर क०शत
13 च 14 श
न मगलवर 3 अूील
अूील
अूील
अूील 21#
okf.kT;&dj foHkkx
okf.kT;&dj foHkkx
okf.kT;&dj foHkkx
okf.kT;&dj foHkkx
———
vf/klwpuk
vf/klwpuk
vf/klwpuk
vf/klwpuk
3 vizhy
3 vizhy
3 vizhy
3 vizhy 2018
2018
2018
2018
vizhy 2018—fcgkj eky vkSj lsok dj vf/kfu;e] 2017
k esa blds i'pkr~ vf/kfu;e dgk x;k gS½ dh /kkjk 148 }
ky] ifj"kn~ dh flQkfj'kksa ij ,sls jftLVªhd`r O;fDr;ksa d
dqy vkorZu ,d djksM+ ipkl yk[k #i, rd dk gS ,sls
gaS tks ekyksa ;k lsokvksa dks vFkok nksuksa dh tkod iwfrZ ds
çfØ;k dk ikyu djsaxsA
twu] 2018 frekgh ds nkSjku dh xbZ ekyksa ;k lsokvksa vFko
esa 31 tqykbZ] 2018 rd çLrqr djsaxsA
ds eklksa ds fy, vf/kfu;e dh /kkjk 38 dh mi&/kkjk ¼2½
C;kSjs ;k fooj.kh izLrqr djus ds fy, fo'ks"k izfØ;k ;k le;
klwfpr fd;k tk,xkA
8 ekpZ] 2018 ds izHkko ls izo`Ùk gksxhA
[¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017
fcgkj&jkT;iky ds vkns’k ls
MkWŒ izfrek]
okf.kT;&dj vk;qDrA
सं या पी0ट0-40
त
¼2017 dk fcgkj
}kjk iznÙk 'kfDr;ksa
dks] ftudk iwoZorhZ
jftLVªhd`r O;fDr
C;kSjs izLrqr djus
ok nksuksa dh tkod
vkSj /kkjk 39 dh
;&lhek esa foLrkj
7¼[kaM&I)&1014½]
l]
2
ॢबहर गजट [सधरण 3 [ 'ल 21#
3 vizhy 2018
3 vizhy 2018
3 vizhy 2018
3 vizhy 2018
,låvkså 163] fnukad 3 vizhy 2018 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky ds izkf/kdkj ls
blds }kjk izdkf’kr fd;k tkrk gS] tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa
mldk izkf/kd`r ikB le>k tk;sxkA
[¼laålaå&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&I)&1014½]
fcgkj&jkT;iky ds vkns’k ls]
MkWŒ izfrek]
okf.kT;&dj vk;qDrA
The 3rd April 2018
S.O. 163, dated 3rd April 2018— In exercise of the powers conferred by section 148
of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as the Act), the Governor of Bihar, on the recommendations of the Council, hereby notifies the
registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial
year or the current financial year, as the class of registered persons who shall follow the special
procedure as mentioned below for furnishing the details of outward supply of goods or services
or both.
2.The said persons shall furnish the details of outward supply of goods or services or both
in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31stday of July, 2018.
3. The special procedure or extension of the time limit for furnishing the details or return,
as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the
Act, for the months of April to June, 2018 shall be, subsequently, notified in the Official Gazette.
4. This notification shall come into force with effect from 28th March, 2018.
[(File No. Bikri-kar/GST/Vividh-21 /2017(Part-I)-1014)]
By the order of Governor of Bihar,
DR.PRATIMA,
Commissioner Commercial Taxes.
————
[ध¡क स०चवलय म१णलय
ॢबहर पटन हर क०शत eव म१ॢत?
ॢबहर गजट #[सधरण$ 294%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in