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of <h1>Bihar GST Order 2018 Extends Deadline for Input Tax Credit Claims and Error Corrections for FY 2017-18.</h1> The Bihar Goods and Services Tax (Second Removal of Difficulties) Order, 2018, addresses challenges faced by taxpayers during the initial implementation of GST in 2017-18. It amends sections 16(4) and 37(3) of the Bihar GST Act, 2017, allowing registered persons to claim input tax credit and rectify errors or omissions beyond the original deadlines. Specifically, taxpayers can claim input tax credit and make corrections for the financial year 2017-18 until March 2019. These changes aim to accommodate taxpayers unfamiliar with the new system. The order is effective from December 31, 2018, as authorized by the Governor of Bihar.
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