Amendment status not verified — confirm the current text below against the official source.
Omitted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of 2025) vide Notification No. 1338 Dated 12th August, 2025. Prior to omission sub-clause read as under: (4) In case of supply of vouchers by a supplier, the time of supply shall be— (a) the date of issue of voucher, if the supply is identifiable at that point; or (b) the date of redemption of voucher, in all other cases. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 28 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad consideration shall be the date on which the supplier receives such addition in value.