In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 212, dated the 8th May, 2019, published in the Bihar Gazette, Extraordinary, vide number 598, dated the 8th May, 2019, namely:-

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

"Provided also 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 30th June, 2022 till the 31st day of July, 2022.".

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.