Notification, 2020

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.

The 10th August 2020 S.O. 151, Date 10th August 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 23 rd January, 2018, published in the Bihar Gazette, Extraordinary, vide number 49, dated the 23 rd January, 2018, namely:– In the said notification, for the fourth proviso, the following proviso shall be substituted, namely: – “Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. Month/ Quarter Dates

1. March, 2020 10 th day of July, 2020

2. April, 2020 24th day of July, 2020

3. May, 2020 28th day of July, 2020 Sl. No. Month/ Quarter Dates

4. June, 2020 05 th day of August, 2020

5. January to March, 2020 17th day of July, 2020

6. April to June, 2020 03 rd day of August, 2020.”.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-10)1354)] 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