In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification 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. 04 dated the 2nd January, 2018, published in the Bihar Gazette, Extraordinary, vide number 10 dated the 2nd January, 2018, namely: -

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).".

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.