{"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":"168","heading":null,"text":"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 \"Section 37\". Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice. (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section122, be liable to a penalty which may extend to twenty-five thousand rupees. [(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.]169 Explanation .- For the purposes of this section, the expression \"concerned supplier\" shall mean the supplier of goods or services or both making supplies through the operator. 53. Transfer of input tax credit .- adiaºse duunsation of incredit .- making red On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49, as reflected in the valid return furnished under sub-section (1) of section 39, the amount collected as State tax shall stand reduced by an amount equal to such credit so utilised and the State Government shall transfer an amount equal to the amount so reduced from the State tax account to the integrated tax account in such manner and within such time as may be prescribed. [53A. Transfer of certain amounts. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger for Central Tax or integrated tax or cess, the Government shall, transfer to the Central tax account, or integrated tax account or cess account an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.]170","html":"

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 "Section 37". Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad managed by such operator and declared as additional places of business by such suppliers, as may be specified in the notice. (13) Every operator on whom a notice has been served under sub-section (12) shall furnish the required information within fifteen working days of the date of service of such notice. (14) Any person who fails to furnish the information required by the notice served under sub-section (12) shall, without prejudice to any action that may be taken under section122, be liable to a penalty which may extend to twenty-five thousand rupees. [(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.]169 Explanation .- For the purposes of this section, the expression "concerned supplier" shall mean the supplier of goods or services or both making supplies through the operator. 53. Transfer of input tax credit .- adiaºse duunsation of incredit .- making red On utilisation of input tax credit availed under this Act for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49, as reflected in the valid return furnished under sub-section (1) of section 39, the amount collected as State tax shall stand reduced by an amount equal to such credit so utilised and the State Government shall transfer an amount equal to the amount so reduced from the State tax account to the integrated tax account in such manner and within such time as may be prescribed. [53A. Transfer of certain amounts. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger for Central Tax or integrated tax or cess, the Government shall, transfer to the Central tax account, or integrated tax account or cess account an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.]170

","words":437,"text_source":"ocr"},"classification":[],"instruments":[{"key":"1f751ec0","kind":"notification","title":"S.O. 85, Dated The 24th April 2025","year":2025,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-85-dated-the-24th-april-2025-1f751ec0/"},{"key":"6d6768d2","kind":"notification","title":"S.O. 81, Dated The 24th April 2025","year":2025,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-81-dated-the-24th-april-2025-6d6768d2/"},{"key":"a409010e","kind":"notification","title":"S.O. 84, Dated The 24th April 2025","year":2025,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-84-dated-the-24th-april-2025-a409010e/"},{"key":"06803305","kind":"notification","title":"S.O. 80, Dated The 24th April 2025","year":2025,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-80-dated-the-24th-april-2025-06803305/"},{"key":"2fe11b86","kind":"notification","title":"S.O. 109, dated 1st July 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-109-dated-1st-july-2021-2fe11b86/"},{"key":"90a93c72","kind":"notification","title":"S.O. 116, dated 9th July 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-116-dated-9th-july-2021-90a93c72/"},{"key":"d692ee4d","kind":"notification","title":"S.O. 152, Dated 10th August 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-152-dated-10th-august-2020-d692ee4d/"},{"key":"855b6823","kind":"notification","title":"S.O. 205 dated the 23rd December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-205-dated-the-23rd-december-2020-855b6823/"},{"key":"f5bffced","kind":"notification","title":"S.O. 84, Dated the 12th February 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-84-dated-the-12th-february-2020-f5bffced/"},{"key":"2aaf27a7","kind":"notification","title":"S.O. 206 dated the 23rd December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-206-dated-the-23rd-december-2020-2aaf27a7/"},{"key":"10516673","kind":"notification","title":"S.O. 116, Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-116-dated-6th-may-2020-10516673/"},{"key":"c8dd2051","kind":"notification","title":"S.O. 201, Dated 18th December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-201-dated-18th-december-2020-c8dd2051/"},{"key":"b18bace4","kind":"notification","title":"S.O. 117, Dated 6th May 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-117-dated-6th-may-2020-b18bace4/"},{"key":"3a0c39ba","kind":"notification","title":"S.O. 200, Dated 18th December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-200-dated-18th-december-2020-3a0c39ba/"},{"key":"6f114c78","kind":"notification","title":"S.O. 51, Dated 7th March 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-51-dated-7th-march-2019-6f114c78/"},{"key":"f6caa011","kind":"notification","title":"S.O. 3, dated the 3rd January 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-3-dated-the-3rd-january-2019-f6caa011/"},{"key":"6d05bdf0","kind":"notification","title":"S.O. 2, dated the 3rd January 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-2-dated-the-3rd-january-2019-6d05bdf0/"},{"key":"c51679f7","kind":"notification","title":"S.O. 318, Dated 3rd July 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-318-dated-3rd-july-2019-c51679f7/"},{"key":"8006f7c1","kind":"notification","title":"S.O. 385, Dated 14th October 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-385-dated-14th-october-2019-8006f7c1/"},{"key":"91bce730","kind":"notification","title":"S.O. 387, Dated 14th October 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-387-dated-14th-october-2019-91bce730/"},{"key":"920def7f","kind":"notification","title":"S.O. 50, Dated 7th March 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-50-dated-7th-march-2019-920def7f/"},{"key":"a28974b3","kind":"notification","title":"S.O. 319, Dated 3rd July 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-319-dated-3rd-july-2019-a28974b3/"},{"key":"fffa4e4f","kind":"notification","title":"S.O. 237, dated the 10th September 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-237-dated-the-10th-september-2018-fffa4e4f/"},{"key":"349136dc","kind":"notification","title":"S.O. 225 Dated 10th August 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-225-dated-10th-august-2018-349136dc/"},{"key":"7bfd2d51","kind":"notification","title":"S.O. 236, dated the 10th September 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-236-dated-the-10th-september-2018-7bfd2d51/"},{"key":"9470751f","kind":"notification","title":"S.O. 157, dated 23rd March 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-157-dated-23rd-march-2018-9470751f/"},{"key":"c8defc38","kind":"notification","title":"S.O. 235, Date 10th September 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-235-date-10th-september-2018-c8defc38/"},{"key":"ec305854","kind":"notification","title":"S.O. 209, dated the 10th October 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-209-dated-the-10th-october-2017-ec305854/"},{"key":"04217bb0","kind":"notification","title":"S.O. 263, Dated 8th November 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-263-dated-8th-november-2017-04217bb0/"},{"key":"fd79acc8","kind":"notification","title":"S.O. 169, dated 21st September 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-169-dated-21st-september-2017-fd79acc8/"},{"key":"0132dbf8","kind":"notification","title":"S.O. 237, dated the 13th October 2017","year":2017,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-237-dated-the-13th-october-2017-0132dbf8/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/168/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. 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."}