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Amendment in Notification No. S.O. 101 dated the 29th June, 2017 - S.O. 117 - Bihar SGST

Extract

..... xtraordinary, vide number 562 dated the 29th June, 2017, namely: - In the said notification, in the first paragraph, in the first proviso,- (i) for the words, letters and figure “required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax”, the words “liable to pay tax but fail to do so” shall be substituted; (ii) in the Table, in column 4, in the heading, for the words “Tax period”, the words “Month/Qua .....

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Amendment in Notification No. S.O. 101 dated the 29th June, 2017 - S.O. 117 - Bihar SGST

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..... year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days and 18 per cent thereafter May, 2021 6. Taxpayers who are liable to furnish the return a .....

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Amendment in Notification No. S.O. 101 dated the 29th June, 2017 - S.O. 117 - Bihar SGST

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