िनबंधन सं या पी0ट0-40
ॢबहर गजट
[सधरण [क
ॢबहर सरकर हर
क०शत
1 भ 14 श
(स पटन 3 )
)
)
) पटन स मवर 10
10
10
10 िसत ब
िसत ब
िसत ब
िसत बर 2018
2018
2018
2018
okf.kT;&dj foHkkx
———
vf/klwpuk
10 flrEcj 2018
,lå vkså 235] fnukad 10 flrEcj 2018— fcgkj eky vkSj lsok dj fu;ekoyh] 2017 ds fu;e
61 ds mifu;e ¼5½ ¼ftls bl vf/klwpuk esa blds i'pkr mDr fu;ekoyh dgk x;k gS½ ds lkFk
ifBr fcgkj eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk fcgkj vf/kfu;e 12½ dh /kkjk 168 }kjk
çnÙk 'kfDr;ksa dk iz;ksx djrs gq,] vk;qDr] ifj"kn dh flQkfj'kksa ij] vf/klwpuk la- ,l- vks- 169
fnukad 21 flrEcj 2017] ftls fcgkj xtV vlk/kkj.k vad esa la[;k 875 fnukad 21 flrEcj 2017
}kjk izdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrs gSa; ;Fkk:-
2. उ अिधसूचना के पहले पैरा म%, िननिल'खत परंतुक अंत:ःथा-पत .कया जाएगा, यथा :--
“परंतु ऐसे करदाताओं 5ारा, 'ज6ह7ने अिधसूचना सं. एस.ओ. 221 .दनांक 06 अगःत, 2018, tks
िबहार गजट असाधारण अंक म संा 754 िदनांक 06 अग, 2018 ारा कािशत की गई थी , के िनबंधन7 म%
माल और सेवा कर पहचान संया (जीएसटआईएन) अिभूा@ .कया है, जुलाई, 2017 से नवंबर, 2018 तक
कB अविध के िलए फाइल कB जाने वाली उ fu;ekoyh के ूEप जीएसटआर
ूEप जीएसटआर
ूEप जीएसटआर
ूEप जीएसटआर-3ख म% -ववरणी सामा6य
पोटIल के माJयम से इलैKशािनक Eप म%, 31 .दसंबर, 2018 को या उसके पहले द जाएगी।''।
3. ;g vf/klwpuk fnukad 10 flrEcj] 2018 ds izHkko ls izo`Ùk gksxhA
[¼laŒlaŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&3½&2622½]
vkns’k ls]
MkW çfrek]
jkT;&dj vk;qDr&lg&lfpoA
2
ॢबहर गजट
[सधरण 10 िसत बर2018
10 flrEcj 2018
,l0vks0 235 fnukad 10 flrEcj 2018 dk vaxszth 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 [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa
mldk izkf/kd`r ikB le>k tk;A
[¼laŒlaŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&3½&2622 ½]
vkns’k ls]
MkW çfrek]
jkT;&dj vk;qDr&lg&lfpoA
———
The 10th September 2018
———
S.O. 235, Date 10th September 2018— In exercise of the powers conferred by section 168 of
the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the
Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said
rules), the Commissioner, on the recommendations of the Council, hereby makes the following
amendments in notification number S.O- 169 dated 21st September, 2017 published in the Bihar
Gazette, Extraordinary, vide number 875, dated the 21st September, 2017; namely:–
2. In the said notification, in the first paragraph, the following proviso shall be inserted,
namely:–
“Provided that the return in FORM GSTR-3B of the said rules to be filed for the period
from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax
Identification Number (GSTIN) in terms of notification No. S.O- 221 dated 6th August, 2018
published in the Bihar Gazette, Extraordinary, vide number 754, dated the 6th August, 2018, shall be
furnished electronically through the common portal on or before the 31st day of December, 2018.”.
3. This notification shall come into force with effect from 10th September 2018.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-3)-2622)]
By order,
DR. PRATIMA,
Commissioner State Tax-cum-Secretary,
————
[ध¡क स०चवलय म१णलय
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Website: http://egazette.bih.nic.in