Amendment in Notification No. S.O.4 dated the 2nd January, 2018 - S.O. 10 - Bihar SGST

Commercial Tax Department Notification The 3 rd January 2019 S.O. 10, Date 3rd January 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 amendments in the Commercial Taxes Department notification No S.O.4 dated the 2nd January, 2018 published in the Bihar Gazette, Extraordinary, vide number. 10, dated the 2nd January, 2018, namely: In the said notification, after the first proviso, the following proviso shall be inserted, namely: Provided further 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 return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31stMarch, 2019. . 2. This notification shall come into force with effect from 31st December, 2018. [(File No. Bikri kar/GST/vividh-21/2017(Part-4)-40)] By the order of Governor of Bihar, DR. PRATIMA, Commissioner State Tax-cum-Secretary.