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Provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 - S.O. 121 - Bihar SGST

Extract

..... COMMERCIAL TAX DEPARTMENT The 6th May 2020 S.O. 121 Dated 6th May 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 amendment in the notification of the Commercial Taxes Department notification No. S.O. 9 dated the 03.01.2019, published in the B .....

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Provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 - S.O. 121 - Bihar SGST

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..... er of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year February, 2020 and March, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 20 .....

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Provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 - S.O. 121 - Bihar SGST

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