In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the said Act), the Commissioner, hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Bihar Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017.

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.