Bihar GST Act 2017: Late Fee Waiver for GSTR-4 Returns from July 2017-March 2019 u/s 47.

The notification amends a previous notification (S.O. 04, dated January 2, 2018) under the Bihar Goods and Services Tax Act, 2017. The amendment, effective from November 25, 2020, introduces a proviso that waives the late fee exceeding two hundred and fifty rupees under section 47 of the Act for registered persons who failed to file their GSTR-4 returns for the quarters from July 2017 to March 2019 by the due date. The late fee is fully waived if the state tax payable is nil, provided the returns are filed between September 22, 2020, and October 31, 2020.

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