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    <title>Bihar Goods and Services Tax (Second Amendment) Rules, 2024</title>
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    <description>The notification amends Bihar GST Rules to insert references to section 74A alongside sections 73 and 74, prescribes a 30 day period for recipient issued invoices under Rule 47A, requires timely filing of FORM GSTR-7 by the tenth day following the month, omits specified sub-rules affecting refund-linked ITC calculations, and introduces Rule 164 establishing electronic procedures (FORM GST SPL 01/02/03/04/05/06/07/08) for applications for waiver of interest or penalty under section 128A, with payment, documentation, notice, reply, and deemed approval timelines and related modifications to multiple forms and pre-deposit limits.</description>
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      <pubDate>Fri, 13 Dec 2024 00:00:00 +0530</pubDate>
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