Notification, 2019

Text

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3 tuojh 2019 3 tuojh 2019 The 3 rd January 2019 S.O. 09, Date 3 rd January 2019— In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, and in supersession of the Commercial Taxes Department notification No S.O.145 dated the 7 th September, 2017 published in the Bihar Gazette, Extraordinary, vide number. 817, dated the 7 th September, 2017, Commercial Taxes Department notification No S.O.255 dated the 24th October, 2017published in the Bihar Gazette, Extraordinary, vide number. 999, dated the 24th October, 2017 and Commercial Taxes Department notification No S.O.288 dated the 16 th November, 2017 published in the Bihar Gazette, Extraordinary, vide number. 1083, dated the 16 th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty- five rupees for every day during which such failure continues: Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues:

Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22 nd December, 2018 to 31 st March, 2019.

2. This notification shall come into force with effect from 31st December, 2018. [(File No. Bikri kar/GST/vividh-21/2017(Part-4)-39)] By the order of Governor of Bihar,

DR. PRATIMA,

Website: http://egazette.bih.nic.in

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Bihar Goods and Services Tax Act, 2017