In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commercial Taxes Department notification No. S.O. 212, dated the 08th May, 2019, published in the Bihar Gazette, Extraordinary, vide number 598, dated the 08th May, 2019, namely: -

In the said notification, in paragraph 2, after the first proviso, the following proviso shall be inserted, namely: -

"Provided further that the due date for furnishing the statement containing the details of payment of self-assessed tax in said FORM GST CMP-08, for the quarter July, 2019 to September, 2019, or part thereof, shall be the 22nd day of October, 2019.".

2. This notification shall be deemed to have come into force with effect from the 18th day of October, 2019.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.