Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7 - S.O. 121 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 9th July 2021 S.O. 121, dated 9th July 2021 - 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 late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees. [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)1195)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.