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    <title>Supersession of the notification No. S.O. 199 dated the 18th December 2020</title>
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    <description>The Commissioner, on the Council&#039;s recommendation and invoking provisions of the Bihar GST Act and Rules, supersedes specified earlier notifications and extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period to a short period in the month succeeding the tax period, with a slightly longer succeeding-month period for registered persons required to furnish quarterly returns; the notification is effective from the stated date.</description>
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      <description>The Commissioner, on the Council&#039;s recommendation and invoking provisions of the Bihar GST Act and Rules, supersedes specified earlier notifications and extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period to a short period in the month succeeding the tax period, with a slightly longer succeeding-month period for registered persons required to furnish quarterly returns; the notification is effective from the stated date.</description>
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