नबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

2 [हयण 142 श

(स पटन 3) पटन श१"वर 11 दस बर 2020

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———

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ॢबहर गजट [सधरण 11 दस बर2020

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———

11 fnlEcj 2020

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ॢबहर गजट [सधरण 11 दस बर2020

The 11th December 2020

S.O. 194, Dated 11th December 2020— In exercise of the powers conferred by proviso to

sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 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, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act,

2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial

year, and who have opted to furnish a return for every quarter, under sub-rule (1) of rule 61A of the

Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules)

as the class of persons who shall, subject to the following conditions and restrictions, furnish a return

for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with

the proviso to sub-section (7) of section 39 of the said Act, namely:—

(i)

the return for the preceding month, as due on the date of exercising such option,

has been furnished:

(ii) where such option has been exercised once, they shall continue to furnish the

return as per the selected option for future tax periods, unless they revise the same.

(2) A registered person whose aggregate turnover crosses five crore rupees during a quarter

in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month

of the succeeding quarter.

(3) For the registered person falling in the class specified in column (2) of the Table below,

who have furnished the return for the tax period October, 2020 on or before 30^th November, 2020, it

shall be deemed that they have opted under sub-rule (1) of rule 61A of the said rules for the monthly

or quarterly furnishing of return as mentioned in column (3) of the said Table:-

Table

Sl. No.

Class of registered person

Deemed Option

(1)

(2)

(3)

Registered persons having aggregate turnover of up to 1.5

crore rupees, who have furnished FORM GSTR-1 on

quarterly basis in the current financial year

Quarterly return

Registered persons having aggregate turnover of up to 1.5

crore rupees, who have furnished FORM GSTR-1 on

monthly basis in the current financial year

Monthly return

Registered persons having aggregate turnover more than

1.5 crore rupees and up to 5 crore rupees in the preceding

financial year

Quarterly return

(4) The registered persons referred to in column (2) of the said Table, may change the

default option electronically, on the common portal, during the period from the 5th day of

December, 2020 to the 31^st day of January, 2021.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-2)-2284)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.

————

[ध¡क स०चवलय म१णलय

ॢबहर पटन हर क०शत eव म१ॢत?

ॢबहर गजट #[सधरण$ 939%5'1+10%ड+ट,+प+?

Website: http://egazette.bih.nic.in