�नबधंन सं� या पी0ट�0-40 ॢबह�र गजट [स�ध�रण [�क ॢबह�र सरक�र ह�र� क�०शत 1� व�श�ख 1�42 �श�� (स�� पटन� 2�4) पटन� ब१धव�र 6 मई 2020 Okkf.kT;&dj foHkkx ——— vf/klwpuk 6 ebZ 2020 eसŒ iŒ 117] ॢदन��क 6 ebZ 2019— ॢबह�र म�ल jर स�व� कर ०नयम�वल�, 2017 �०जस� ]सक� पा�तP ]स [०धस३चन� म! _फ ०नयम�वल� कह� गय� ह%& क� ०नयम '1 क� _प०नयम �5& क� स�थ पॢठत ॢबह�र म�ल jर स�व� कर [०ध०नयम, 2.1/ �2.1/ क� 12& �०जस� ]सम! ]सक� पा�तP ]स [०धस३चन� म! _फ [०ध०नयम कह� गय� ह%& क0 ध�र� 1'1 ह�र� 3दम शॢफय6 क� 3य6ग करत� ह१e, पॢरष9 क0 ०सफ�ॢरश; पर, \य१फ ॢव०नॢदZु करत� ह? ॢक [3%ल, 2.2. स� ०सत@बर, 2.2. तक क� 3Öय�क म�स क� ०लe ॢववरणC _फ ०नयम�वल� क� ��प ज�eसट \र 3ख म! स�म�Dय प6टZल क� म�Fयम स� ]ल�ÇHI०नक Jप म!, fस� म�स क� _मरवतL म�स क� बCसव!
ॢदवस क6 य� _सक� प३वZ 3Mत१त क0 ज�eगC :
पर�त१, प३वZवतL ॢवमCय वषZ म! क१ ल \वतZ प��च कर6¯ Jपe तक क� ह6न� व�ल� करद�त�i� क� ०लe, ०जनक� क�रब�र क� म१Èय Mथ�न छमCसग° र�Îय, मFय 3द�श र�Îय, ग१जर�त र�Îय, मह�र�ृ र�Îय, कन�Zटक र�Îय, ग6व� र�Îय, क� रल र�Îय, त०मलन�ड१ र�Îय, त�ल�ग�न� र�Îय, \�U 3द�श र�Îय, दमन jर द�व तथ� द�दर jर न�गर हव�ल� स�घ र�Îय¡�X, प१द १च�र� स�घ र�Îय¡�X, [�डम�न jर ०नक6ब�र हCपसम३ह स�घ र�Îय¡�X य� ल¡हCप स�घ र�Îय¡�X म! ह%, [3%ल,
2.2. स� ०सत@बर, 2.2. तक क� 3Öय�क म�स क� ०लe ॢववरणC _फ ०नयम�वल� क� ��प ज�eसट \र 3ख म! स�म�Dय प6टZल क� म�Fयम स� ]ल�ÇHI०नक Jप म!, fस� म�स क� _मरवतL म�स क� ब�^सव! ॢदवस क6 य� _सक� प३वZ 3Mत१त क0 ज�eगC :
पर�त१ यह jर ॢक प३वZवतL ॢवमCय वषZ म! क१ ल \वतZ प��च कर6¯ Jपe तक क� ह6न� व�ल� करद�त�i� क� ०लe, ०जनक� क�रब�र क� म१Èय Mथ�न ॢहम�चल 3द�श र�Îय, प�ज�ब 2 ॢबह�र गजट [स�ध�रण�� 6 मई 2020 र�Îय, _मर�ख�ड र�Îय, हॢरय�ण� र�Îय, र�जMथ�न र�Îय, _मर 3द�श र�Îय, ॢबह�र र�Îय, ०स०Çकम र�Îय, [Jण�चल 3द�श र�Îय, न�ग�ल?ड र�Îय, म०णप१र र�Îय, ०मज6रम र�Îय, ०Xप१र� र�Îय, म�घ�लय र�Îय, [सम र�Îय, प०ाम ब�ग�ल र�Îय, झ�रख�ड र�Îय य� iॢडश� र�Îय, ज@म३\क]मCर स�घ र�Îय¡�X, लल�ख स�घ र�Îय¡�X, च�डCग° स�घ र�Îय¡�X य� ॢद_ल� स�घ र�Îय¡�X म! ह%, [3%ल,
2.2. स� ०सत@बर, 2.2. तक क� 3Öय�क म�स क� ०लe ॢववरणC _फ ०नयम�वल� क� ��प ज�eसट \र 3ख म! स�म�Dय प6टZल क� म�Fयम स� ]ल�ÇHI०नक Jप म!, fस� म�स क� _मरवतL म�स क� च`बCसव! ॢदवस क6 य� _सक� प३वZ 3Mत१त क0 ज�eगC :
“पर�त१ यह भC ॢक प३वZवतL ॢवमCय वषZ म! क१ ल \वतZ प��च कर6¯ Jपe स� [०धक क� ह6न� व�ल� करद�त�i� क� ०लe, म^, 2.2. क� म�स क� ०लe ॢववरणC _फ ०नयम�वल� क� 3Jप जCeसट�\र\3ख म! स�म�Dय प6टZल क� म�Fयम स� ]ल�ÇHI०नक Jप म!, 27 ज३न, 2020 क6 य� _सक� प३वZ 3Mत१त क0 ज�eगC :
पर�त१ यह भC ॢक प३वZवतL ॢवमCय वषZ म! क१ ल \वतZ प��च कर6¯ Jपe तक क� ह6न� व�ल� करद�त�i� क� ०लe, ०जनक� क�रब�र क� म१Èय Mथ�न छमCसग° र�Îय, मFय 3द�श र�Îय, ग१जर�त र�Îय, मह�र�ृ र�Îय, कन�Zटक र�Îय, ग6व� र�Îय, क� रल र�Îय, त०मलन�ड१ र�Îय, त�ल�ग�न� र�Îय, \�U 3द�श र�Îय, दमन jर द�व तथ� द�दर jर न�गर हव�ल� स�घ र�Îय¡�X, प१द १च�र� स�घ र�Îय¡�X, [�डम�न jर ०नक6ब�र हCपसम३ह स�घ र�Îय¡�X य� ल¡हCप स�घ र�Îय¡�X म! ह%, म^,
2.2. क� म�स क� ०लe ॢववरणC _फ ०नयम�वल� क� 3Jप जCeसट�\र\3ख म! स�म�Dय प6टZल क� म�Fयम स� ]ल�ÇHI०नक Jप म!, 12 ज१ल�^, 2020 क6 य� _सक� प३वZ 3Mत१त क0 ज�eगC :
पर�त१ यह भC ॢक प३वZवतL ॢवमCय वषZ म! क१ ल \वतZ प��च कर6¯ Jपe तक क� ह6न� व�ल� करद�त�i� क� ०लe, ०जनक� क�रब�र क� म१Èय Mथ�न ॢहम�चल 3द�श र�Îय, प�ज�ब र�Îय, _मर�ख�ड र�Îय, हॢरय�ण� र�Îय, र�जMथ�न र�Îय, _मर 3द�श र�Îय, ॢबह�र र�Îय, ०स०Çकम र�Îय, [Jण�चल 3द�श र�Îय, न�ग�ल?ड र�Îय, म०णप१र र�Îय, ०मज6रम र�Îय, ०Xप१र� र�Îय, म�घ�लय र�Îय, [सम र�Îय, प०ाम ब�ग�ल र�Îय, झ�रख�ड र�Îय य� iॢडश� र�Îय, ज@म३\क]मCर स�घ र�Îय¡�X, लल�ख स�घ र�Îय¡�X, च�डCग° स�घ र�Îय¡�X य� ॢद_ल� स�घ र�Îय¡�X म! ह%, म^, 2.2.
क� म�स क� ०लe ॢववरणC _फ ०नयम�वल� क� 3Jप जCeसट�\र\3ख म! स�म�Dय प6टZल क� म�Fयम स� ]ल�ÇHI०नक Jप म!, 14 ज१ल�^, 2020 क6 य� _सक� प३वZ 3Mत१त क0 ज�eगC :
2. ��प ज�सeट \र 3ख क� [न१स�र� कर द�०यÖव स� _�म�चन क� ०लe कर स"द�य , _फ ०नयम�वल� क� ��प ज�सeट \र 3ख म! ॢववरणC 3Mत१त करन� व�ल� 3Öय�क र०जMH�क५ त fयॢफ, _फ [०ध०नयम क0 ध�र� 4h क� _पब�ध; क� [FयधCन, कर, iय�ज, श�०Mत, फ0स य� _फ [०ध०नयम क� [धCन ॢकसC [Dय स�द�य रकम क�,यथ�०Mथ०त, ]ल�ÇHI०नक नकद ख�त� य� ]ल�ÇHI०नक _ध�र ख�त� म! ॢवकलन ह�र�, ०जस त�र�ख पर _सस� _फ ॢववरणC द�न� [प�०¡त ह%, 3थम प%र� म! यथ� ॢव०नॢदZु [�०तम त�र�ख क� पा�तP नह��, [पन� द�०यÖव क� _Dम6चन कर�ग� ?
[(स�Aस�A ॢबl0\करmजCeसट�mॢवॢवध \2017m21 (ख�ड\8) 791)] ॢबह�र\र�Îयप�ल क� \द�श स�, डIA 3०तम�, र�Îय कर \य१Ç त सह स०चव?
3 ॢबह�र गजट [स�ध�रण�� 6 मई 2020 6 ebZ 2020 ,lŒ vksŒ 117] fnukad 6 ebZ 2020 dk vaxszth esa fuEufyf[kr vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd̀r ikB le>k tk;A [¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&8½ 791½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA ——— The 6th May 2020 S.O. 117, Dated 6th May 2020.— In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the months of April, 2020 to September, 2020 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.
“Provided also that, for taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th June, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12 th day of July, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of 4 ॢबह�र गजट [स�ध�रण�� 6 मई 2020 May, 2020 shall be furnished electronically through the common portal, on or before the 14 th day of July, 2020.”.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. – Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-8) 791)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
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