Under section 128 to provide amnesty to GSTR-10 non-filers under the BGST Act, 2017 - S.O. 133 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 17th May 2023 S.O. 133, Dated 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), the Governor of Bihar, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023. [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)1583)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.