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Section 4: In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely

Bihar Goods and Services Tax (Twelveth Amendment) Rules, 2020State Rules of Bihar · 2017

“Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”.

20 ॢबह�र गजट �[स�ध�रण�" 18 �दस बर 2020

Where this provision sits

ActBihar Goods and Services Tax (Twelveth Amendment) Rules, 2020
Section4
Marginal noteIn the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely
JurisdictionState of Bihar
StatusIn force as published by the source

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