Amendment status not verified — confirm the current text below against the official source.
The Clause omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Prior to omission the Clause reads as under : "b) a person who has been allowed to compound once in respect of any offence, other than those in clause (a), under this Act or under the provisions of any State Goods and Services Tax Act or the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) or the Union Territory Goods and Services Tax Act or the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017) in respect of supplies of value exceeding one crore rupees;"