Amendment status not verified — confirm the current text below against the official source.
Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no. 22 of 2024) vide Notification No. 1160 Dated 09th December, 2024. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 86 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad proceed to assess the tax liability of such taxable person to the best of his judgement for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates: Provided that no such assessment order shall be passed without giving the person an opportunity of being heard.