Amendment status not verified — confirm the current text below against the official source.
Substituted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023. Prior to Substitution the Proviso Reads as under : "Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed." 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 62 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.]132 (8) Every registered person who is required to furnish a return under sub- section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period. (9) [Where]133 any registered person after furnishing a return under sub- section (1) or sub-section (2) subsection (3) or sub-section (4) or sub-section (5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars [in such form and manner as may be prescribed]134, subject to payment of interest under this Act: Provided that no such rectification of any omission or incorrect particulars shall be allowed after [the thirtieth day of November]135 following [the end of the financial year to which such details pertain]136, or the actual date of furnishing of relevant annual return, whichever is earlier. (10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods [or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him. Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified