Amendment status not verified — confirm the current text below against the official source.
The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020 w.e.f. 01 July, 2017 for "goods held in stock on the appointed day subject to" 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 148 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (iv) the said registered person is in possession of invoice or other prescribed documents evidencing payment of tax under the existing law in respect of inputs; and (v) such invoices or other prescribed documents were issued not earlier than twelve months immediately preceding the appointed day. (7) The amount of credit under sub-sections (3), (4) and (6) shall be calculated in such manner as may be prescribed.