Amendment notification dated 01st of July 2021 regarding due date extended to furnish the return of GSTR-3B under Bihar Goods and Services Tax Act, 2017 – Govt. of Bihar

• 05th, July 2021
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Amendment notification dated 01^st of July 2021 regarding due date extended to furnish the return of GSTR-3B under Bihar Goods and Services Tax Act, 2017 – Govt. of Bihar

• This notification shall come into force from 20^th April 2021.
• Bihar Goods and Services Tax Act, 2017, the new proviso shall be inserted which is mentioned below.
  • “Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date.