Notification, 2019
A notification made under the The Bihar Goods and Services Tax Act, 2017.
Made under The Bihar Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
3 tuojh 2019 3 tuojh 2019 The 3 rd January 2019 S.O. 10, 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), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the Commercial Taxes Department notification No S.O.4 dated the 2 nd January, 2018 published in the Bihar Gazette, Extraordinary, vide number. 10, dated the 2 nd January, 2018, namely:– In the said notification, after the first proviso, the following proviso shall be inserted, namely:– “Provided further 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-4 for the quarters from 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)-40)] 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.
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