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Taxation Bihar Ministry of Finance Bihar Goods and Services Tax Act, 2017

Bihar Government waives the late fee for registered persons who fail to furnish their final return by the due date

18-Aug-2023 | S.O. 236

Government of Bihar has issued a notification regarding an amendment to Notification No. S.O. 133, dated the 17th of May 2023, of the Commercial Taxes Department. By virtue of the amendment, the words, letters, and figures 30th day of June 2023 have been replaced with the words, letters, and figures 31st day of August 2023. Further, the notification waives the late fee referred to in section 47 of the Act, which exceeds five hundred rupees, for registered persons who fail to furnish the final return in FORM GSTR-10 by the due date. However, if they furnish the said return between the period from the 1st day of April 2023 to the 31st day of August 2023. Prior to the amendment, for the waiver of the late fee referred to in section 47 of the Act, which exceeded five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date. This waiver was applicable if they furnished the said return between the period from the 1st day of April 2023 to the 30th day of June 2023.

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