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———
The 6th May 2020
S.O. 115, 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) (hereafter in this notification
referred to as the said 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 registered persons shall furnish the details of outward supply of goods
or services or both in FORM GSTR-1 under the Bihar Goods and Services Tax Rules,
2017, effected during the quarter as specified in column (2) of the Table below till the time
period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which details in FORM
GSTR-1 are furnished
Time period for furnishing details in
FORM GSTR-1
(1)
(2)
(3)
1
April, 2020 to June, 2020
31stJuly, 2020
2
July, 2020 to September, 2020
31st October, 2020
3. The time limit for furnishing the details or return, as the case may be, under sub-
section (2) of section 38 of the said Act, for the months of April, 2020 to September, 2020
shall be subsequently notified in the Official Gazette.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-8) 789)]
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
————
[ध¡क स०चवलय म१णलय
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ॢबहर गजट
[सधरण 272%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in