Amendment status not verified — confirm the current text below against the official source.
Substituted vide The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020. Prior to substitution clause reads as under :- (c) avails input tax credit using such invoice or bill referred to in clause (b); 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 140 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (g) [***]267 (h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, purchasing or in any other manner deals with, any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; (i) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (j) [***]268 (k) [***]269 (l) attempts to commit, or abets the commission of any of the offences mentioned in clauses ["clauses (a) to (f) and clauses (h) and (i)"]270 of this section, shall be punishable–– (i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years and with fine;