Bihar Goods and Services Tax (Removal of Difficulties) Order, 2018.

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....rred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of s....

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....l, hereby makes the following Order, to remove the difficulties, namely :- 1. Short title.- This Order may be called the Bihar Goods and Services Tax (Removal of Difficulties) Order, 2018. 2. In section 44 of the Bihar Goods and Services Tax Act, 2017, after sub-section (2), the following Explanation shall be inserted, namely :- "Explanation.- For the purposes of this se....