Amendment in Notification No. S.O. No. 124, dated the 23rd January, 2018 - S.O. 410 - Bihar SGST

COMMERCIAL TAX DEPARTMENT The 31st December 2019 NOTIFICATION S.O. 410, Dated the 31st 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 23rd January, 2018, published in the Bihar Gazette, Extraordinary, vide number 49, dated the 23rd 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 10th 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, Commissioner State Tax-cum-Secretary.