Amendment in Notification No. S.O. 09 dated the 3rd January, 2019

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....ication referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 09 dated the 3rd January, 2019, published in the Bihar Gazette, Extraordinary, vide number 20 dated the 3rd January, 2019, namely: - In the said notification,- (i) in the ....

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....five days from the due date of furnishing return     May, 2021 Thirty days from the due date of furnishing return 3. 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 January-March, 2021 Sixty ....

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....ailed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31^st day of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as th....