The Government of Bihar vide notifications dated 25th November 2020 has relaxed the timeline for any GST compliances in respect of goods being sent or taken out of India including approval for sale or return which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020. Where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended up to the 31st day of October, 2020.
The registered persons who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1st day of October, 2020 to the 31st day of October, 2020, follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice.
