What is the S.O.105, Dated 12th July 2022 made under?

It states that it was made under section 50 of the Bihar Goods and Services Tax Act, section 148 of the Bihar Goods and Services Tax Act.

When was the S.O.105, Dated 12th July 2022 made?

It is recorded under the year 2022.

S.O.105, Dated 12th July 2022

Notification, 2022

Q: Where can I read the S.O.105, Dated 12th July 2022?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

A notification made under the The Bihar Goods and Services Tax Act, 2017.

Kind Notification Year 2022 Jurisdiction Bihar Text 2,475 characters

Made under The Bihar Goods and Services Tax Act, 2017.

Source document (PDF, 280 KB)

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.

flracj] 2020] uoacj] 2020] fnlacj] 2020] vkSj tuojh] 2021 The 12th July 2022 S.O.105, Dated 12th July 2022— In exercise of the powers conferred by sub-section
(1) of section 50 read with section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby notifies the rate of interest per annum to be ‘Nil’, for the class of registered persons mentioned in column (2) of the Table given below, who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement for the months mentioned in the corresponding entry in column (3) of the said Table by the due date, for the period mentioned in the corresponding entry in column (4) of the said Table, namely:–
TABLE
Sl.
No.
Class of registered persons Months Period for which interest is to be Nil
1. Electronic commerce operators having the following Goods and Services Tax Identification Numbers who could not file the statement under sub-section (4) of section 52 of the said Act, for the month of December, 2020, by the due-date, due to technical glitch on the portal but had deposited the tax collected under sub-section (1) of section 52 for the said month in the electronic cash ledger, namely :– December, 2020 From the date of depositing the tax collected under sub- section (1) of section 52 of the said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52.
Sl.
No.
Class of registered persons Months Period for which interest is to be Nil
2. Electronic commerce operators having the following Goods and Services Tax Identification Numbers who could not file the statement under sub-section (4) of section 52 of the said Act for the months mentioned in column (3), by the due- date, due to technical glitch on the portal but had deposited the tax collected under sub-section (1) of section 52 for the said months in the electronic cash ledger:– September, 2020, October, 2020, November, 2020, December, 2020 and January, 2021.
From the date of depositing the tax collected under sub- section (1) of section 52 of the said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52.
Sl.
No.
Class of registered persons Months Period for which interest is to be Nil [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)1938)] 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

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