Late fee waiver for delayed GSTR-3B returns: excess charges waived from October 2017 onwards, with nil-tax concession. The State, invoking section 128 of the Bihar GST Act, 2017, waives late fee amounts payable for failure to furnish FORM GSTR-3B for October 2017 onwards to the extent such fees exceed twenty five rupees per day; where total State tax payable is nil, the waiver applies to amounts exceeding ten rupees per day. The notification directs that this waiver takes effect from 15 November 2017.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B returns: excess charges waived from October 2017 onwards, with nil-tax concession.
The State, invoking section 128 of the Bihar GST Act, 2017, waives late fee amounts payable for failure to furnish FORM GSTR-3B for October 2017 onwards to the extent such fees exceed twenty five rupees per day; where total State tax payable is nil, the waiver applies to amounts exceeding ten rupees per day. The notification directs that this waiver takes effect from 15 November 2017.
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