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of <h1>Bihar GST Rules Amended: Deadline Extensions, Proviso Omissions, and FORM GST ASMT-14 Updates Effective August 29, 2021.</h1> The Bihar Goods and Services Tax (Seventh Amendment) Rules, 2021, effective from August 29, 2021, amend the Bihar GST Rules, 2017. Key changes include extending the deadline in rule 26 from August 31, 2021, to October 31, 2021, and omitting all provisos from November 1, 2021. Additionally, rule 138E exempts certain restrictions for returns not filed from March to May 2021. Amendments to FORM GST ASMT-14 include inserting order reference details, omitting certain phrases, and adding an address field. These amendments were enacted by the Governor of Bihar, following recommendations from the Council.
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