The Government of Bihar on June 20, 2024, amended an older notification No. S.O. 206, dated December 23, 2020, related to the extension of the time limit for furnishing the details of outward supplies in FORM GSTR-1.
The following has been stated: -
•In the notification, after the fourth proviso, the following proviso shall be inserted, namely:- “Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024.”
This notification shall be deemed to have come into force with effect from April 11, 2024.
[Notification No. S.O. 190]
