Bihar Goods and Services Tax (Seventh Amendment) Rules, 2021.

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....ar, on the recommendations of the Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement.-(1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 29t....

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....y of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021."; (iii) in FORM GST ASMT-14, - (a) after the words, "with effect from ------", the words, "vide Order Reference No. -------, dated ------" shall be inserte....