In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the Council, the Governor of Bihar hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 212 dated the 08.05.2019, published in the Bihar Gazette, Extraordinary, vide number 598, dated the 08.05.2019, namely:-

In the said notification,-

(i) in the second paragraph, the following proviso shall be inserted, namely: -

"Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Bihar Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.";

(ii) in the third paragraph, the following proviso shall be inserted, namely: -

"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Bihar Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.