Amendment status not verified — confirm the current text below against the official source.
Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023. Prior to omission the sub-Section (2) reads as under : "(2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under subsection (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub- section (1) shall stand amended accordingly." 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 57 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (3) Any registered person, who has furnished the details under sub-section (1) for any tax period [Omitted]117, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after [the thirtieth day of November]118 following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. Explanation.––For the purposes of this Chapter, the expression ―details of outward supplies‖ shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. [(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him; Provided that the Government may, on the commendations of the Council, by notification, subject to such conditions and restrictions as may be specified there in, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section(1), even if he has not furnished the details of outward supplies for one or more previous tax periods.]119 [(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.]120 [38. Communication of details of inward supplies and input tax credit (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed,