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    <title>Seeks to amend Notification No. S.O. 357, dated the 05th September, 2019</title>
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    <description>The notification amends an earlier Bihar GST notification by changing a specified date and adding clauses covering registered persons with principal places of business in Jammu and Kashmir who, having failed to file by the due date, furnished electronically through the common portal: Form GSTR-1 for August, Form GSTR-7 for July and August (TDS returns), and Form GSTR-3B for July and August, by the extended specified dates. The amendment declares an effective date and is issued under section 128 of the Bihar Goods and Services Tax Act, 2017.</description>
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      <description>The notification amends an earlier Bihar GST notification by changing a specified date and adding clauses covering registered persons with principal places of business in Jammu and Kashmir who, having failed to file by the due date, furnished electronically through the common portal: Form GSTR-1 for August, Form GSTR-7 for July and August (TDS returns), and Form GSTR-3B for July and August, by the extended specified dates. The amendment declares an effective date and is issued under section 128 of the Bihar Goods and Services Tax Act, 2017.</description>
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