Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018.

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....o further amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 19th June, 2018. 2. In the Bihar Goods and Services Tax Rules, 2017,- (i) in rule 58, after sub-rule (1), the following sub-rule (1A) shal....

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.... be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted ....