Notification, 2021

Text

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17th August 2021 S.O. 128, Dated 17th August 2021—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), the Governor of Bihar , on the recommendations of the Council, and in supersession of notification of the Commercial Taxes Department notification No. S.O. 197 dated the 17 th December, 2020, published in the Bihar Gazette, Extraordinary, vide number 957 dated the 17 th December, 2020, except as respects things done or omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No. S.O. 111 dated the 6th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 268 dated the 6 th May, 2020, between the period from the 1 st day of December, 2020 to the 30 th day of September, 2021.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-11)1582)] 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