The Government of Bihar on August 21, 2023, amended an older notification No. S.O. 131, dated May 17, 2023, related to the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued under the Bihar Goods and Services Tax Act, 2017.
The following has been amended: -
•In the said notification, in the fourth proviso for “June 30, 2023” “August 31, 2023” shall be substituted.
This notification shall be deemed to have come into force with effect from June 30, 2023.
The detailed notification is given in the document attached below.
[Notification No.S.O. 234 Date August 21, 2023]
