Notification under section 128 for rationalisation of late fee for GSTR-9 and amnesty to GSTR-9 non-filers under the BGST Act, 2017 - S.O. 132 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 17th May 2023 S.O. 132, Date The 17th May 2023 --In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely: Table Serial Number Class of registered persons Amount (1) (2) (3) 1. Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year. Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or union territory. 2. Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or union territory Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30 th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees. [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)1582)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.