# The Bihar Goods and Services Tax Act, 2017, Section 142

- Act: The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/142/

## Text

Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad [Explanation .- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the [31st January, 2020]143 and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished on or before the 31st March, 2020.]144 45. Final return .- Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed. 46. Notice to return defaulters .- Where a registered person fails to furnish a return under section 39 or section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed. 47. Levy of late fee .- de (1) Any registered person who fails to furnish the details of outward [omitted]145 supplies required under section 37 [omitted]146 or returns required under section 39 or section 45 [or section 52]147 by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees. (2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State. 48. Goods and services tax practitioners .- (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, 143 Substituted for the figures, letters and word "31st December, 2019" by The Bihar Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019) vide Notification No. 1368 Dated 31st December, 2019. .

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