Notification, 2019

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.

खडं-7))))-3940404040)])])])] MkWŒ izfrek] The 31 st December 2019 S.O. 410, Dated the 31 st December 2019-- 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 S.O. No. 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, after the second proviso, the following proviso shall be inserted, 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 failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19 th December, 2019 to 10 th January, 2020.”.

2. This notification shall be deemed to have come into force with effect from the 19 th day of December, 2019.

[(File No. Bikri kar/GST/vividh-21/2017(Part-7) 3940)] 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