Amendment notification regarding due date extended to furnish the return of GSTR-3B under Bihar Goods and Services Tax Act, 2017 (dated – 09.07.2021) – Govt. of Bihar

• 12th, July 2021
• compfie_wp
• Comments (0)

View Pdf

Amendment notification regarding due date extended to furnish the return of GSTR-3B under Bihar Goods and Services Tax Act, 2017 (dated – 09.07.2021) – Govt. of Bihar

• • 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/Quarter” shall be substituted; (iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely:
  • Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year -9 per cent for the first 15 days from the due date and 18 per cent thereafter -March, 2021, April, 2021 and May, 2021.
  • Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under subsection (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.
  • Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial 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.
  • Taxpayers who are liable to furnish the return as specified under sub-section (2) 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 – Quarter ending March, 2021”.
  • This notification shall be deemed to have come into force with effect from the 18^th day of May, 2021.