What is the S.O. 186, Dated 25th November 2020 made under?

It states that it was made under 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. 186, Dated 25th November 2020 made?

It is recorded under the year 2020.

S.O. 186, Dated 25th November 2020

Notification, 2020

Q: Where can I read the S.O. 186, Dated 25th November 2020?

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 2020 Jurisdiction Bihar Text 795 characters

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

Source document (PDF, 177 KB)

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.

MkW0 izfrek] MkW0 izfrek] The 25th November 2020 S.O. 186, Dated 25 th November 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), the Governor of Bihar, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020.”. [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 2124)] 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.