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Seeks to waive penalty payable for noncompliance of the provisions of notification No. S.O. 111, dated the 06th May, 2020 - S.O. 197 - Bihar SGSTExtract COMMERCIAL TAX DEPARTMENT NOTIFICATION The 17th December 2020 S.O. 197, Dated 17th December 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 penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of Commercial Taxes Department notification No. S.O. 111, dated the 06th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 268, dated the 06th May, 2020, between the period from the 01st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 01st day of April, 2021. [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 2343] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
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