Amendment notification regarding due date extended to furnish the return of GSTR-4 under Bihar Goods and Services Tax Act, 2017 (dated – 09.07.2021) – Govt. of Bihar

• 12th, July 2021
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Amendment notification regarding due date extended to furnish the return of GSTR-4 under Bihar Goods and Services Tax Act, 2017 (dated – 09.07.2021) – Govt. of Bihar

• • In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: —
  • “Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived – (i) which is in excess of two hundred and fifty rupees where the total amount of state tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause (i).”.