Bare ActsThe BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

Section 10

Amendment of section 107

Amendment status not verified — confirm the current text below against the official source.

Amendment of section 107.—In section 107 of the principal Act, in sub-section (6), the following proviso shall be inserted, namely:–– “Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.”.

Section 10 – The BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021 | DailyLaw.ai