Notification, 2021

Text

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[�Hल 2�21 [�Hल 2�21 The 1st July 2021 S.O. 111, dated 1st July 2021— 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 further amendments in the notification of the Commercial Taxes Department notification No. S.O. 09 dated the 3 rd January, 2019, published in the Bihar Gazette, Extraordinary, vide number 20 dated the 3 rd January, 2019, namely:– In the said notification, after the seventh proviso, the following proviso shall be inserted, namely: – “Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column

(2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- Table S. No.

Class of registered persons Tax period Period for which late fee waived

1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return

2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return

3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub- section (1) of section 39 January-March, 2021 Thirty days from the due date of furnishing return.”.

2. This notification shall be deemed to have come into force with effect from 20 th day of April, 2021.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-9)1106)] 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