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स पटन 124 पटन ब१धवर 2$ नव% बर 21

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कॢठन^य क ०नवरण \दश सA 821रÎ य कर

eसŒ iŒ 398, ॢदनक 27 नव बर 2019 ॢबहर मल jर सव कर [०ध०नयम, 21

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ॢबहर गजट [सधरण 2$ नव% बर 21

1. स०¡़ नम ?— ]स \दश क स०¡़ नम ॢबहर मल jर सव कर कॢठन^यF क? द३र

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स 31 मचZ, 2018 क* [व०ध क ०लe वॢषZक ॢववरण/ 31 ॢदसबर, 2019 क? य _सक पहल

46 त१त क* जयग/ jर 1 [4)ल, 218 स 31 मचZ, 219 क* [व०ध क ०लe वॢषZक ॢववरण/

31 मचZ, 2020 क? य _सक पहल 46 त१त क* जयग/ ?”

[(सAसA ॢब^*Uकर_ज/eसट8_ॢवॢवधU21_21 (खडU7)3584)]

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———

The 27th November 2019

Removal of Difficulty Order No. 08/2019- State Tax

S.O. 398, Date 27th November 2019— WHEREAS, sub-section (1) of section 44 of

the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to

as the said Act) provides that every registered person, other than an Input Service

Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a

non-resident taxable person, shall furnish an annual return for every financial year

electronically in such form and manner as may be prescribed on or before the thirty-first day

of December following the end of such financial year;

AND WHEREAS, for the purpose of furnishing of the annual return electronically

for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain

technical problems are being faced by the taxpayers as a result whereof, the said annual

return for the period from the 1^st July, 2017 to the 31^st March, 2018 and for the period from

1^st April, 2018 to the 31^st March, 2019 could not be furnished by the registered persons, as

referred to in the said sub-section (1) and because of that, certain difficulties have arisen in

giving effect to the provisions of the said section.

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the

Bihar Goods and Services Tax Act, 2017, the Governor of Bihar, on recommendations of

the Council, hereby makes the following Order, to remove the difficulties, namely:––

1. Short title.––This Order may be called the Bihar Goods and Services Tax (Eighth

Removal of Difficulties) Order, 2019.

2. For the Explanation in section 44 of the Bihar Goods and Services Tax Act, 2017,

the following Explanation shall be substituted, namely: –

3

ॢबहर गजट [सधरण 2! नव" बर21

“Explanation.- For the purposes of this section, it is hereby declared that the annual

return for the period from the 1^st July, 2017 to the 31^st March, 2018 shall be furnished on or

before the 31^st December, 2019 and the annual return for the period from the 1^st April, 2018

to the 31^st March, 2019 shall be furnished on or before the 31^st March, 2020. ”.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-7)3584)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

[ध¡क स०चवलय म१णलय

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