Extension of GST return filing period to cover May alongside April under amended notification by government The notification amends S.O. 206 dated 23rd December, 2020 by inserting the words and figure 'and May, 2021' after 'April, 2021' in the second proviso, extending the proviso's temporal scope; the amendment is made under the second proviso to sub-section (1) of section 37 read with section 168 of the Bihar GST Act on the Commissioner's recommendation of the Council.
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Extension of GST return filing period to cover May alongside April under amended notification by government
The notification amends S.O. 206 dated 23rd December, 2020 by inserting the words and figure "and May, 2021" after "April, 2021" in the second proviso, extending the proviso's temporal scope; the amendment is made under the second proviso to sub-section (1) of section 37 read with section 168 of the Bihar GST Act on the Commissioner's recommendation of the Council.
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