THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O. 169, dated 21st September 2017,-

In exercise of the powers conferred by sub-sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, read with section 168 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE

Serial Number	Month	Date for filing of GSTR-3B
(1)	(2)	(3)
1.	July, 2017	20th August, 2017
2.	August, 2017	20th September, 2017

Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. S.O- 221 dated 6th August, 2018 published in the Bihar Gazette, Extraordinary, vide number 754, dated the 6th August, 2018, shall be furnished electronically through the common portal on or before the 31st day ofMarch, 2019.

2. This notification shall come into force with effect from the 8th day of August, 2017..

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.