Extension of date for payment of GST on reverse charge basis under Bihar GST Act

Aug 13, 2018 | by Avantis RegTech Legal Research Team


The State Government of Bihar, on August 13, 2018 has published an amendment to Notification No.8/2017-State Tax (Rate). On being satisfied that it is necessary in the public interest so to do, the Commissioner-cum-Secretary, Bihar vide Notification No.8/2017-State Tax (Rate) had exempted intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under Section 9(4) of the Bihar Goods and Services Tax Act, 2017. Section 9(4) gave the provisions for payment of tax on reverse charge basis

This exemption was, vide last extended till September 30, 2018 vide Notification No. 12/2018 – State Tax (Rate).

Now, the State Government of Bihar, on August 06, 2018, has further extended the period of exemption till September 30, 2019.

[Notification no. 22/2018- State Tax (Rate)] [S.O. 220]

URL: https://www.biharcommercialtax.gov.in/bweb/circular.do?strType=NOCC&strActionType=DETAIL


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