Bihar Taxation Laws (Relaxation of period of limitation Provisions) Act, 2020

The State Government of Bihar on August 10, 2020 has issued the Bihar Taxation Laws (Relaxation of period of limitation Provisions) Act, 2020. 

The following guidelines have been given in the Bihar Taxation Laws (Relaxation Period of limitation Provisions) Act, 2020: 

• Section 3 which specifies the Relaxation of certain provisions of the specified Act, namely:

“Where, any time limit has been specified in, or prescribed or notified under the specified Act which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020 for the completion or compliance of such action as:

1. completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority or tribunal, by whatever name called, under the provisions of the specified Act. 

2. filing of any appeal, reply or application or furnishing of any report, document, statement, or such other record, by whatever name called, under the provisions of the specified Act. 

Provided that if the completion of the compliance has not been completed within the specified time limit, it shall then extend to December 31, 2020 but it should not extend after December 31, 2021.

Further the state Government shall be providing the different dates for the completion of all these compliances, but it should not include the following cases: 

1. the filing and disposal of an application for registration or the filing and disposal of an application for amendment or cancellation of a certificate of registration, under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018. 

2. the issuance of any tax invoice, invoice, retail invoice, bill, debit note, or credit note, by whatever name called, under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018. 

3. the filing or furnishing of any return required to be filed or furnished under the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018. 

4. the payment of any tax, interest, penalty, fine or any other amount that is payable under the provision of the Bihar Value Added Tax Act, 2005 or the Bihar Electricity Duty Act, 2018.”

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