Amendment in Notification S.O. 385, dated the 14th October, 2019

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..... 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 makes the following amendment in the notification of the Commercial Taxes Department notification No. S.O. 385, dated the 14th October, 2019, published in the Bihar Gazette, Extraordinary, vide number 1153, dated the 14th O .....

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..... tively: Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore 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, .....

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