Amendment in Notification No. S.O. 09 dated the 3rd January, 2019

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..... otification 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. 09 dated the 3rd January, 2019, published in the Bihar Gazette, Extraordinary, vide number 20 dated the 3rd January, 2019, namely: - In the said notification,- (i) in .....

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..... ial year who are liable to furnish the return as specified under sub-section (1) of Section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date of furnishing return May, 20 .....

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..... total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the .....

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..... (1) (2) (3) 1. Registered persons whose total amount of State tax payable in the said return is nil Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financ .....

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