Notification, 2020

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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.

6 ebZ 2020 The 6 th May 2020 S.O. 120 Dated 6 th May 2020-- 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 amendment in the notification of the Commercial Taxes Department notification No. S.O. 124 dated the 23rd January, 2018, published in the Bihar Gazette, Extraordinary, vide number 49 dated the In the said notification, after the third proviso, the following proviso shall be inserted, namely: – “Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31 st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30 th day of June, 2020.”.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-8)794)] 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