Amendment status not verified — confirm the current text below against the official source.
Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for "the end of the financial year". 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 63 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad there in, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub- section (1) of section 37 for the said tax period.]137 [(11) A registered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.]138