Amendment status not verified — confirm the current text below against the official source.
Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 82 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad Appellate Tribunal or any court, the date of communication of such judgment, decree, order or direction; [(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises]182 (f) in the case where tax is paid provisionally under this Actor the rules made there under, the date of adjustment of tax after the final assessment thereof; (g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and (h) in any other case, the date of payment of tax.