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        Case ID :
        GST - States

        Bihar Goods and Services Tax (Third Amendment) Rules, 2022. - S.O. 487 - Bihar SGST

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        GSTR-9 filing period extended to include April-October returns, with filings accepted up to end-November. Amends FORM GSTR-9 instructions and table entries to replace references to April-September, 2022 with April-October, 2022 and to treat returns filed up to 30th November, 2022 as within that period; the amendment takes effect from 15th November, 2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GSTR-9 filing period extended to include April-October returns, with filings accepted up to end-November.

                                Amends FORM GSTR-9 instructions and table entries to replace references to April-September, 2022 with April-October, 2022 and to treat returns filed up to 30th November, 2022 as within that period; the amendment takes effect from 15th November, 2022.


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