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9 tqykbZ 2021 ,lŒ vksŒ 118] fnukad 9 tqykbZ 2021 dk vaxszth esa fuEufyf[kr vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa mldk izkf/kd̀r ikB le>k tk;A [¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&12½1192½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA The 9th July 2021 S.O. 118, 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 makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 09 dated the 3 rd January, 2019, published in the Bihar Gazette, Extraordinary, vide number 20 dated the 3 rd January, 2019, namely: — In the said notification,-
(i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely: — “Table S. No.
Class of registered persons Tax period Period for which late fee waived
(1) (2) (3) (4)
1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 4 ॢबह�र गजट �[स�ध�रण�* 9 जलुाई 2021 S. No.
Class of registered persons Tax period Period for which late fee waived
(1) (2) (3) (4)
2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial 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, 2021 Thirty days from the due date of furnishing return 3 Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section
(1) of section 39 January-March, 2021 Sixty days from the due date of furnishing return.”;
(ii) after the eighth proviso, the following provisos shall be inserted, namely: — “Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1 st day of June, 2021 to the 31 st day of August, 2021, the 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 return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1 st day of June, 2021 to the 31 st day of August, 2021:
Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely: — Table S. No. Class of registered persons Amount
(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 financial year, other than those covered under S. No. 1 One thousand rupees
3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the Two thousand and five hundred rupees”.
5 ॢबह�र गजट �[स�ध�रण�* 9 जलुाई 2021 S. No. Class of registered persons Amount
(1) (2) (3) preceding financial year, other than those covered under S. No. 1 [(File No. Bikri kar/GST/vividh-21/2017 (Part-12)1192)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
———— [ध�¡क, स०चव�लय म१�ण�लय, ॢबह�र, पटन� ह�र� �क�०शत eव� म१ॢ �त?
ॢबह�र गजट "[स�ध�रण# 596$5&1+10$ड�*ट+*प�*?
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