Seeks to amend Notification S.O. 04, dated the 2nd January, 2018 - S.O. 185 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 25th November 2020 S.O. 185, Dated 25th 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), read with section 148 of the said Act, the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 04, 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 second proviso, the following proviso shall be inserted, namely: Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of state tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. . [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 2123)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.