Notification, 2020

Text

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6 ebZ 2020 The 6 th May 2020 S.O. 121 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) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Department notification No. S.O. 9 dated the 03.01.2019, published in the Bihar Gazette, Extraordinary, vide number 20 dated the 03.01.2019, namely:– In the said notification, after the second 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 tax period as specified in column (3) of the Table given below, 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, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--.

Table S. No.

Class of registered persons Tax period Condition

1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24 th day of June, 2020 2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year February, 2020 and March, 2020 If return in FORM GSTR-3B is furnished on or before the 29 th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020

3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3 rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6 th day of July, 2020.”.

2. This notification shall be deemed to have come into force with effect from the 20 th day of March, 2020.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-8)795)] 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