Bihar GST Rules Amended: Deadline Extensions, Currency Exchange Revisions, and FORM GSTR-3B Filing Process Updated.

The Bihar Goods and Services Tax (Second Amendment) Rules, 2017, effective from July 1, 2017, amend several provisions of the Bihar GST Rules, 2017. Key changes include extending the deadline for certain filings to September 30, 2017, and revising rules on currency exchange rates for taxable goods and services. Amendments also address input tax credit calculations, export invoice requirements, and the filing process for GST returns using FORM GSTR-3B. Additional modifications involve terminology corrections and updates to forms GST TRAN-1 and GST TRAN-2. These amendments are issued by the Governor of Bihar and the Commercial Taxes Department.