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ॢबहर गजट [सधरण ! 18 दस बर2020
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The 18th December 2020
S.O. 201, Dated 18th December 2020— In exercise of the powers conferred by section
168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this
notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Bihar Goods
and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the
Commissioner, on the recommendations of the Council, hereby specifies that the return in
FORM GSTR-3B of the said rules for each of the months from October, 2020 to March,
2021 shall be furnished electronically through the common portal, on or before the twentieth
day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to five crore rupees
in the previous financial year, whose principal place of business is in the States of
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu,
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ॢबहर गजट [सधरण ! 18 दस बर2020
Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar
Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM
GSTR-3B of the said rules for the months of October,2020 to March, 2021 shall be
furnished electronically through the common portal, on or before the twenty-second day of
the month succeeding such month:
Provided further that, for taxpayers having an aggregate turnover of up to five crore
rupees in the previous financial year, whose principal place of business is in the States of
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim,
Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West
Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,
Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of
October,2020 to March, 2021 shall be furnished electronically through the common portal,
on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.–
Every registered person furnishing the return in FORM GSTR-3B of the said rules shall,
subject to the provisions of section 49 of the said Act, discharge his liability towards tax by
debiting the electronic cash ledger or electronic credit ledger, as the case may be and his
liability towards interest, penalty, fees or any other amount payable under the said Act by
debiting the electronic cash ledger, not later than the last date, as specified in the first
paragraph, on which he is required to furnish the said return.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-6) 2362]
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$ 962%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in
