{"act":{"id":"bihar-goods-services-tax-act-2017","short_title":"The Bihar Goods and Services Tax Act, 2017","long_title":null,"act_number":"12","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":299,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"128","heading":null,"text":"Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019. Prior to substitution clauses reads as under :- (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, [in such form, manner and within such time as may be prescribed]*, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed [ *** ] ** [PROVIDED that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.] *** (2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. *Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for \"in such form and manner as may be prescribed \". ** The words \"on or before the twentieth day of the month succeeding such calendar month or part thereof\" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018. *** Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018.","html":"<p>Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019. Prior to substitution clauses reads as under :- (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section <a href=\"/bihar-goods-services-tax-act-2017/section/10/\">10</a> or section <a href=\"/bihar-goods-services-tax-act-2017/section/51/\">51</a> or section <a href=\"/bihar-goods-services-tax-act-2017/section/52/\">52</a> shall, for every calendar month or part thereof, furnish, [in such form, manner and within such time as may be prescribed]*, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed [ *** ] ** [PROVIDED that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.] *** (2) A registered person paying tax under the provisions of section <a href=\"/bihar-goods-services-tax-act-2017/section/10/\">10</a> shall, for each quarter or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable and tax paid within eighteen days after the end of such quarter. *Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for &quot;in such form and manner as may be prescribed &quot;. ** The words &quot;on or before the twentieth day of the month succeeding such calendar month or part thereof&quot; omitted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018. *** Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018.</p>","words":324,"text_source":"ocr"},"classification":[],"instruments":[{"key":"21818de1","kind":"notification","title":"S.O. 82, Dated The 24th April 2025","year":2025,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-82-dated-the-24th-april-2025-21818de1/"},{"key":"6e3cd29a","kind":"notification","title":"S.O. 132, Date The 17th May 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-132-date-the-17th-may-2023-6e3cd29a/"},{"key":"01fc03c8","kind":"notification","title":"S.O. 232, Dated 21st August 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-232-dated-21st-august-2023-01fc03c8/"},{"key":"a253ab0a","kind":"notification","title":"S.O. 236, Date 21 August 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-236-date-21-august-2023-a253ab0a/"},{"key":"75c9f53d","kind":"notification","title":"S.O. 133, Dated 17th May 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-133-dated-17th-may-2023-75c9f53d/"},{"key":"80fdeac2","kind":"notification","title":"S.O. 235 Date 21 August 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-235-date-21-august-2023-80fdeac2/"},{"key":"ea8989e7","kind":"notification","title":"S.O. 129 Date 17 May 2023","year":2023,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-129-date-17-may-2023-ea8989e7/"},{"key":"c98e582e","kind":"notification","title":"S.O. 173, Dated 29th August 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-173-dated-29th-august-2022-c98e582e/"},{"key":"249a6121","kind":"notification","title":"S.O.104, Dated 1st July 2022","year":2022,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-104-dated-1st-july-2022-249a6121/"},{"key":"a8269e4a","kind":"notification","title":"S.O. 128, Dated 17th August 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-128-dated-17th-august-2021-a8269e4a/"},{"key":"4751a4bc","kind":"notification","title":"S.O. 106. 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India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/fff599ef-2dc0-4d2d-af5d-d0715d4aa86b/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}