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पर�त१ यह भI ॢक यॢद _फ ॢववरणI म& स�द�य र�Î य कर क* र�०श श३gय ह) त4 _फ [०ध०नयम क* ध�र� 4� क� 0�वध�न3 क� तहत द�य ॢवल�ब फ*स क4 _न र०ज�bAक५ त dयॢफय3 क� ०लe [०धÖयजन ॢकय� ज�त� ह) ०जgह4न� ०नयत त�रAख तक म�ह ज१ल�^7 2�1� स� जनवरA7 2�2� तक क� ०लe ��प ज�eसट�\र#3ख म& ॢववरणI 0�त१त नहA� क* ह) ल�ॢकन वह _फ ॢववरणI क4 1 ज१ल�^7 2�2� स� 3� ०सतCबर7 2�2� क* [व०ध क� दeर�न 0�त१त करत� ह)?”I [(स�Aस�A ॢबi*;करjजIeसटAjॢवॢवध ;2017j21 (ख�ड;10)1353)] ॢबह�र;र�Îयप�ल क� \द�श स�, डkA 0०तम�, र�Îय कर \य१Ç त;सह ;स०चव ?
10 vxLr 202010 vxLr 202010 vxLr 202010 vxLr 2020 ,lŒ vksŒ 150, fnukad 10 vxLr 2020 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/kdr̀ ikB le>k tk;A [¼laŒlaŒ&fcØh&dj@th,lVh@fofo/k&21@2017¼[kaM&10½ 1353½] fcgkj&jkT;iky ds vkns'k ls] MkWŒ çfrek] jkT; dj vk;qDr&lg&lfpoA ——— The 10th August 2020 S.O. 150, Date 10th August 2020— 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), read with section 148 of 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 03 rd January, 2019, published in the Bihar Gazette, Extraordinary, vide number 20, dated the 03 rd January, 2019, namely:– In the said notification,-
(i) in the third proviso, for the Table, the following Table shall be substituted, namely: – “Table S. No.
(1) Class of registered persons
(2) Tax period
(3) Condition
(4)
1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24 th day of June, 2020
2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3 rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6 th day 4 ॢबह�र गजट [स�ध�रण�� 10 अग� त 2020 S. No.
(1) Class of registered persons
(2) Tax period
(3) Condition
(4) Puducherry, Andaman and Nicobar Islands and Lakshadweep of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished on or before the 12 th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 23 rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020
3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi February, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 5 th day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 9 th day of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished on or before the 15 th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 25 th day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 29 th day of September, 2020
(ii) after the third proviso, the following provisos shall be inserted, namely: – “Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01 st day of July, 2020 to 30 th day of September, 2020:
5 ॢबह�र गजट [स�ध�रण�� 10 अग� त 2020
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01 st day of July, 2020 to 30 th day of September, 2020.”.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-10)1353)] 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� 473%5'1+10%ड�+ट,+प�+?
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