Waives the amount of late fee in FORM GSTR-1 and FORM GSTR-6.

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....s notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by the following class of taxpayers: - (i) the registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the sa....

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....) the Input Service Distributors whose principal place of business is in the district mentioned in column (3) of the above said Table, of the State as mentioned in column (2) of the said Table, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Bihar Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019; (iv....