Amendment in Notification No. S.O. 4, dated the 02th January, 2018 - S.O. 129 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION The 17th May 2023 S.O. 129 Date 17 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 makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 4, dated the 02th January, 2018, published in the Bihar Gazette, Extraordinary, vide number 10, dated the 02th January, 2018, namely:- In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: Provided also that the amount of 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 fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1 st day of April, 2023 to the 30th day of June, 2023. . [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)1579)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.