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Bihar Goods and Services Tax (Fifth Amendment) Rules, 2021

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..... the recommendations of the Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st d .....

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..... e (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely: - Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021. . [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)1199)] By the order of Governor of Bihar, Dr. Pratima, Commiss .....

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