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The 6th May 2020

S.O. 107, Dated 6th May 2020—In exercise of the powers conferred by section

148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to

as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby

notifies the persons who are foreign company which is an airlines company covered under

the notification issued under sub-section (1) of section 381 of the Companies Act, 2013

(18 of 2013) and who have complied with the sub-rule (2) of rule 4 of the Companies

(Registration of Foreign Companies) Rules, 2014, as the class of registered persons who

shall follow the special procedure as mentioned below.

2. The said persons shall not be required to furnish reconciliation statement in

FORM GSTR-9C to the Bihar Goods and Services Tax Rules, 2017 under sub-section

(2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules:

Provided that a statement of receipts and payments for the financial year in respect

of its Indian Business operations, duly authenticated by a practicing Chartered

Accountant in India or a firm or a Limited Liability Partnership of practicing Chartered

Accountants in India is submitted for each GSTIN by the 30^th September of the year

succeeding the financial year.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-8)780)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

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