The Government of Bihar has issued the The Bihar Goods And Service Tax (Amendment) Act, 2019 on 12 December 2019. The amendment has provided for mandatory authentication of identity of every registered person by furnishing Aadhar proof or such alternate and viable identity proof.
The key amendments include the following:
- The section 25 provided the procedure for registration under the act. The amendment added new provisions to the section mandating every registered person and person seeking registration to undergo authentication furnishing Aadhar Number. If Aadhar is not alloted to the person, alternate and viable means of identification shall be provided.
- The prior Section 39(1) mandated every registered person to furnish, for every calendar month, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid on or before the twentieth day of the month succeeding such calendar month or part there of. The due date for filing was clearly mentioned in prior provision which is now amended to read as “within such time, as may be prescribed“.
- Similarly 39(2) priory provided that a registered person paying tax under the provisions of Section 10 shall, for each quarter or part thereof, furnish, a return, of turnover in the State, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. It is now amended to read as “within such time, as may be prescribed“.
Click here to read the Amendment.
