Section 7(1) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(1)in the proviso, for the words “the due date for furnishing of return for the month of September or second quarter”, the words “the thirtieth day of November” shall be substituted:(d)in sub-section (10), for the words “has not been furnished by him”, the following shall be substituted, namely:——“or the details of outward supplies under sub-section (1) of section 37 forthe 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 therein, 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.
