Bihar Goods and Services Tax (Third Amendment) Rules, 2019.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r referred to as the said rules), in rule 23, in sub-rule (1),after the first proviso, the following provisos shall be inserted, namely:- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sub-rule (1) shall discharge his liability towards tax or interest"; d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of Commercial Taxes Department notification No.2/2019- State Tax (Rate), dated the 7th March, 2019 published in the Bihar Gazette vide number 340, dated the 7th March, 2019" shall be inserted; (ii) in the Explanation,- (A) after the words "not be eligible to avail", the word "of" shall be omitted; (B) after the words "opting for the composition scheme", the words, letters, figures and brackets "or opting for paying tax by availing the benefit of Commercial Taxes Department ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.". 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year         Quarter                        1. GSTIN                               2. (a) Legal ....