Amendment status not verified — confirm the current text below against the official source.
Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 162 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad already been acted upon by the person to whom it is issued or where such service has not been called in question at or in the earlier proceedings commenced, continued or finalised pursuant to such notice, order or communication.