What is the S.O. 132, Date The 17th May 2023 made under?

It states that it was made under section 44 of the Bihar Goods and Services Tax Act, section 47 of the Bihar Goods and Services Tax Act, section 128 of the Bihar Goods and Services Tax Act.

When was the S.O. 132, Date The 17th May 2023 made?

It is recorded under the year 2023.

S.O. 132, Date The 17th May 2023

Notification, 2023

Q: Where can I read the S.O. 132, Date The 17th May 2023?

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 2023 Jurisdiction Bihar Text 1,910 characters

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

Source document (PDF, 1.3 MB)

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.

17 ebZ 2023 The 17th May 2023 S.O. 132, Date The 17th May 2023--In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely:— Table Serial Number Class of registered persons Amount
1. Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year.
Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or union territory.
2. Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year.
Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or union territory.
Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees. [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)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

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