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of <h1>Bihar GST Rules Amended: New Deadlines for Return Filing, Rule 62 Adjustments, and Form GST CMP-08 Introduction.</h1> The Bihar Goods and Services Tax (Third Amendment) Rules, 2019, effective from April 23, 2019, amend the Bihar GST Rules, 2017. Key changes include requirements for furnishing returns within 30 days following revocation of registration cancellation, adjustments to rule 62 regarding the submission of statements and returns, and the introduction of Form GST CMP-08 for self-assessed tax payments. The amendments also address tax payment procedures for those availing benefits under a specific notification, with detailed instructions on reporting adjustments, interest liabilities, and filing 'Nil' statements when applicable. These changes are authorized by the Governor of Bihar and implemented by the Commercial Tax Department.
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