Amendment status not verified — confirm the current text below against the official source.
Inserted by the The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 68 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad [omitted]148 and the return under section 39 or section 44 or section 45 [and to perform such other functions]149 in such manner as may be prescribed. (3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.