Amendment status not verified — confirm the current text below against the official source.
Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for "Section 37". 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 76 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice. (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section122, be liable to a penalty which may extend to twenty- five thousand rupees. [(15) The operator shall not be allowed to furnish a statement under sub- section (4) after the expiry of a period of three years from the due date of furnishing the said statement: 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 an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.]169 Explanation.—For the purposes of this section, the expression ―concerned supplier‖ shall mean the supplier of goods or services or both making supplies through the operator.