The Bihar Goods and Services Tax (Sixth Amendment) Rules, 2020 issued on The 2nd July 2020 has allowed the companies with registration under the the Bihar Goods and Services Tax Act 2017 to furnish the returns in FORM GSTR-1 verified through electronic verification code (EVC).
The companies with registration under the the Bihar Goods and Services Tax Act 2017 shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC). The companies with registration under the the Bihar Goods and Services Tax Act 2017 shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
The rules shall come into force on 27th day of May, 2020.
Click here to read the Amendment.
