The BIHAR GOODS AND SERVICES TAX ACT, 2017
bihar · 2017
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 4Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 5Supply of services
- S. 6Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 7Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 8—
- S. 9Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2024 (Bihar Act no
- S. 10—
- S. 11Power to grant exemption from tax
- S. 12Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 13Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no
- S. 14Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 15Value of taxable supply
- S. 16Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no
- S. 17Apportionment of credit and blocked credits
- S. 18Availability of credit in special circumstances
- S. 19Taking input tax credit in respect of inputs and capital goods sent for job work
- S. 20Manner of distribution of credit by Input Service Distributor
- S. 21Manner of recovery of credit distributed in excess
- S. 22Persons liable for registration
- S. 23Persons not liable for registration
- S. 24Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 25Procedure for registration
- S. 26Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 27Special provisions relating to casual taxable person and non-resident taxable person
- S. 28Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 29—
- S. 30Revocation of cancellation of registration
- S. 31Tax invoice
- S. 32—
- S. 33Amount of tax to be indicated in tax invoice and other documents
- S. 34Credit and debit notes
- S. 35Accounts and other records
- S. 36Period of retention of accounts
- S. 37The word "and" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 39Furnishing of returns
- S. 40First Return
- S. 4143 of 1961
- S. 42—
- S. 43—
- S. 44—
- S. 45Final return
- S. 46Notice to return defaulters
- S. 47Levy of late fee
- S. 48Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 49Payment of tax, interest, penalty and other amounts
- S. 49BOrder of utilization of input tax credit
- S. 50Interest on delayed payment of tax
- S. 51Tax deduction at source
- S. 52Collection of tax at source
- S. 53The word ―sub-section (2) of‖ Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 54Refund of tax
- S. 55Refund in certain cases
- S. 56Interest on delayed refunds
- S. 57Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 58Utilisation of Fund
- S. 59Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 60Inserted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 61Scrutiny of returns
- S. 62Assessment of non-filers of returns
- S. 63Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 64Summary assessment in certain special cases
- S. 65Audit by tax authorities
- S. 66Special audit
- S. 67Power of inspection, search and seizure
- S. 68—
- S. 69Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 70Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 71Substituted for the words "plant or machinery" by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 72Officers to assist proper officers
- S. 73—
- S. 74—
- S. 75General provisions relating to determination of tax
- S. 76Tax collected but not paid to Government
- S. 77—
- S. 78Initiation of recovery proceedings
- S. 79Recovery of tax
- S. 80Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 81Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 82Tax to be first charge on property
- S. 83Provisional attachment to protect revenue in certain cases
- S. 84Continuation and validation of certain recovery proceedings
- S. 85Liability in case of transfer of business
- S. 86Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 87Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 88Liability in case of company in liquidation
- S. 89Liability of directors of private company
- S. 90Liability of partners of firm to pay tax
- S. 91Liability of guardians, trustees etc
- S. 92Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
- S. 94Liability in other cases
- S. 95Definitions
- S. 96Constitution of Authority for Advance Ruling
- S. 97Application for advance ruling
- S. 98Procedure on receipt of application
- S. 99Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 100Appeal to the Appellate Authority
- S. 101Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 101B—
- S. 101COrder of National Appellate Authority
- S. 102Rectification of advance ruling
- S. 103Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 104Advance ruling to be void in certain circumstances
- S. 105[Powers of Authority, Appellate Authority and National Appellate Authority
- S. 106Substitued by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 107Appeals to Appellate Authority
- S. 108Powers of Revisional Authority
- S. 109Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 110Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 111Procedure before Appellate Tribunal
- S. 112Appeals to Appellate Tribunal
- S. 113Orders of Appellate Tribunal
- S. 114Substituted for the Words "Provided further that" by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act
- S. 115Interest on refund of amount paid for admission of appeal
- S. 116Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 117Appeal to High Court
- S. 118Appeal to Supreme Court
- S. 119Sums due to be paid notwithstanding appeal etc
- S. 120Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 121Non appealable decisions and orders
- S. 122Penalty for certain offences
- S. 123Penalty for failure to furnish information return
- S. 124Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 125General penalty
- S. 126General disciplines related to penalty
- S. 127Substitued for the words "and within such time" by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 128Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 129Substituted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 130Confiscation of goods or conveyances and levy of penalty
- S. 131Substituted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 132Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 133Liability of officers and certain other persons
- S. 134Cognizance of offences
- S. 135Presumption of culpable mental state
- S. 136Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 137Offences by Companies
- S. 138Compounding of offences
- S. 139Migration of existing taxpayers
- S. 140Transitional arrangements for input tax credit
- S. 141Transitional provisions relating to job work
- S. 142Miscellaneous transitional provisions
- S. 143Jobwork procedure
- S. 144Presumption as to documents in certain cases
- S. 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- S. 146Common Portal
- S. 147Inserted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 148Special procedure for certain processes
- S. 149Goods and services tax compliance rating
- S. 150Obligation to furnish information return
- S. 151Power to collect statistics
- S. 152The Words "and restrictions" Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 153Taking assistance from an expert
- S. 154Power to take samples
- S. 155Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 156Persons deemed to be public servants
- S. 157Protection of action taken under this Act
- S. 158Disclosure of information by a public servant
- S. 159Publication of information in respect of persons in certain cases
- S. 160Assessment proceedings, etc
- S. 161Substituted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 162Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 163Omitted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 164Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 165Power to make regulations
- S. 166Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 167Delegation of powers
- S. 168Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 169Service of notice in certain circumstances
- S. 170Rounding off of tax etc
- S. 171Anti-profiteering Measure
- S. 172Substituted for the words "six month" by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 173Repeal
- S. 174Saving
- S. 175Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 176Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 177Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 178The Words "under sub-section (3)" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 179Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 180Inserted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no
- S. 181Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 182Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 183—
- S. 184Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 185Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 186Substituted for the Words "thirty days" by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 187Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 188Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 189Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 190Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 191Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 192Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 193The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 194Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 195Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 196Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 197Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 198Omitted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 199Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 200Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 201Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 202Substituted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 203Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 204Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 205Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 206Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 207Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 208Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 209Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 210Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 211Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 212Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 213Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 214Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 215Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 216Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 21743 of 1961
- S. 21843 of 1961
- S. 219Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 220Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 221Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 222Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 223Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 224Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 225Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 226Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 227Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 228Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 229Substituted the words "twenty-five" by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 230Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 231Substitued by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 232Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 233Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 234Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 235Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 236Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 237Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 238Substituted the words "twenty per cent" by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 239Substituted the words "fifty crore rupees" by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act
- S. 240Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 241Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 242Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 243Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 244Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 245Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 246Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 247Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 248Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 249Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 250—
- S. 251Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 252Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2024 (Bihar Act no
- S. 253Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 254Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 255Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 256Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 257Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 258Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 259Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 260Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 261Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 262—
- S. 263Sub-section (2) omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 264Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 265Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 266—
- S. 267Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 268Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 269Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 270Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 271Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 272The Words " or clause (g) or clause (j)" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act n
- S. 273Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 274The Clause omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 275Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 276The Clause omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 277Substituted for the words "ten thousand rupees or fifty per cent
- S. 278Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 279Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 280Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 281Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 282The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 283Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 284Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 285—
- S. 286Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 287Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 288Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no
- S. 289Insertion of new Section by The Bihar Goods and Services Tax (Amendment) Act, 2020 (Bihar Act no
- S. 290Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 291Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 292Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no
- S. 293Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no
- S. 294Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 295Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 296—
- S. 297—
- S. 298Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no
- S. 299Substituted by The Bihar Goods and Services Tax (Second Amendment) Act, 2023 (Bihar Act no
- S. 300Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 301Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 302—
- S. 303Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no
- S. 304Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 305Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 306Word "Explanation" numbered as Explanation 1 by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no
- S. 307Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no
- S. 2020—
- S. 2023—