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1  14  (  244)   20 2019

orders

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Parent: The BIHAR GOODS AND SERVICES TAX ACT, 2017
  [ [     1  14  (  244)   20 2019  -  -- -   ——— 20 2019  2019 vkns'k laŒ 2@2019&jkT; dj ,lŒ vksŒ- 32] fnukad 20 Qjojh 2019 —f —fcgkj , 2017 (2017 12) ( / 0 4 ) 7 52 7 (4) / 9 ; , (1) / 9=> , @ 7 B 7 =B,  = @ 7 B 7 = D, E (1)  EB => K  /, 9 7 , 9 , M K  ; , Q = @ 7 9B  S / = 9 QB M , 9, 2018 9 ,  VK 4 7 52 7 (4)    4 B / 9 D; :, , fcgkj jkT;iky , fcgkj , 2017 7 172 @ X 4B , VZ 7 VB 9B [ djrs gS a] ;Fkk :- ^S A Ñ ^S fcgkj (f}rh; 9B ) , 2019 fcgkj , 2017 7 52 7 - (4) > /, " 31 , 2019 " E " 07 , 2019 " E }kjk izfrLFkkfir fd, vkn s'k fnukad 1 Qjojh, 2019 ds izHkko l s izo`Ùk gksxkA [¼l aŒl aŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&6½ 571½] fcgkj&jkT;iky ds vkn s'k l s] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpo A ——— 20 2019  2019 ,lŒ vksŒ- 32] fnukad 20 Qjojh 2019 dk vaxszth esa fuEufyf[kr vu qokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vu qPN sn 348 d s [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd `r ikB le>k tk;A [¼l aŒl aŒ fcØh&dj@th,lVh@fofo/k&21@2017 ¼[kaM&6½ 571½] fcgkj&jkT;iky ds vkn s'k l s] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpo A ——— The 20 th h February 2019 Order No. 02/2019- State Tax S.O. 32, Dated 20 th February 2019— WHEREAS, sub-section (4) of section 52 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within te