2
ॢबहर गजट [सधरण 11 दस बर2020
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———
11 fnlEcj 2020
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———
The 11th December 2020
S.O. 195, Dated 11th December 2020— In exercise of the powers conferred by section 148
read with sub-section (7) of section 39 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 registered persons, notified under proviso to sub-section (1) of
section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the
class of persons who may, in first month or second month or both months of the quarter, follow the
special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of
section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger
equivalent to, -
3
ॢबहर गजट [सधरण 11 दस बर2020
(i)
thirty five percent. of the tax liability paid by debiting the electronic cash ledger in
the return for the preceding quarter where the return is furnished quarterly; or
(ii) the tax liability paid by debiting the electronic cash ledger in the return for the last
month of the immediately preceding quarter where the return is furnished monthly:
Provided that no such amount may be required to be deposited-
(a)
for the first month of the quarter,where the balance in the electronic cash ledger or
electronic credit ledger is adequate for the tax liability for the said monthor where
there is nil tax liability ;
(b)
for the second month of the quarter, where the balance in the electronic cash
ledger or electronic credit ledger is adequate for the cumulative tax liability for the
first and the second month of the quarteror where there is nil tax liability:
Provided further that registered person shall not be eligible for the said special
procedure unless he has furnished the return for a complete tax period preceding such
month.
Explanation-
For the purpose of this notification, the expression “a complete tax period”
means a tax period in which the person is registered from the first day of
the tax period till the last day of the tax period.
2. This notification shall come into force with effect from the 1st day of January, 2021.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-2)-2285)]
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$ 940%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in
