The Bihar Government has issued Bihar Goods and Services Tax (Amendment) Rules, 2021 on 12.01.2021.
- The Rules provides that a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under in FORM GSTR 1, if he has not furnished the return in FORM GSTR-3B for preceding two months;
- A registered person, required to furnish return for every quarter shall not be allowed to furnish the details of outward supplies of goods or services or both in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
- A registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine percent of such tax liability shall not be allowed to furnish the details of outward supplies of goods or services or both in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR3B for preceding tax period.
These rules shall be deemed to have come into force with effect from 1st day of January, 2021.
