Notification, 2022

Text

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30 twu 2022 30 twu 2022 The 30th June 2022 S.O.104, Dated 1st July 2022—In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 04, dated the 02nd January, 2018, published in the Bihar Gazette, Extraordinary, vide number 10, dated the 02nd January, 2018, namely :– In the said notification, after the fifth proviso, the following proviso shall be inserted, namely: – “Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.”. [(File No. Bikri kar/GST/vividh-21/2017 (Part-13)1832)] 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