The Government of Bihar on September 29, 2022 has issued the Bihar Goods and Services Tax (Second Amendment) Rules, 2022 to further amend The Bihar Goods and Services Tax Rules, 2017. This has come into force on October 01, 2022.
The following has been stated namely: -
• In Rule 21 which states “Registration to be cancelled in certain cases” following clauses (h) and (i) has been inserted namely: -
“(h) being a registered person required to file return under sub-section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to sub-section (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.”
• FORM GSTR-1A, FORM GSTR-2 and FORM GSTR – 3B has been omitted from the Rules.
• Rules 69 – 79 has been omitted from the Rules.
Please refer the Notification for further changes
[Notification No. S.O. 191]
