Section 5: In the said rules, with effect from the 20 th day of March, 2020, in rule 138E, after the third proviso, the following proviso shall be inserted, namely
Bihar Goods and Services Tax (Twelveth Amendment) Rules, 2020State Rules of Bihar · 2017
“Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 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 February, 2020 to August, 2020.”.
6. In the said rules, in rule 142, in sub-rule (1A),-
(i) for the words “proper officer shall”, the words “proper officer may” shall be substituted;
(ii) for the words “shall communicate”, the word “communicate” shall be substituted.
7. In the said rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words “Total value”, the words “Rate of Tax” shall be substituted.
In the said rules, with effect from the 20 th day of March, 2020, in rule 138E, after the third proviso, the following proviso shall be inserted, namely
Jurisdiction
State of Bihar
Status
In force as published by the source
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