{"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":"172","heading":null,"text":"Substituted for the words \"six month\" by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023.","html":"<p>Substituted for the words &quot;six month&quot; by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023.</p>","words":30,"text_source":"ocr"},"classification":[],"instruments":[{"key":"d0a09caf","kind":"notification","title":"Removal of Difficulty Order No. 01/2020- State Tax","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-01-2020-state-tax-d0a09caf/"},{"key":"23302ccb","kind":"order","title":"Removal of Difficulty Order No. 08/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-08-2019-state-tax-23302ccb/"},{"key":"247f69cf","kind":"order","title":"Removal of Difficulty Order No. 06/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-06-2019-state-tax-247f69cf/"},{"key":"294c8d3b","kind":"order","title":"Removal of Difficulty Order No. 10/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-10-2019-state-tax-294c8d3b/"},{"key":"5904e167","kind":"order","title":"Removal of Difficulty Order No. 09/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-09-2019-state-tax-5904e167/"},{"key":"7a130e6e","kind":"order","title":"Bihar Goods and Services Tax (Third Removal of Difficulties) Order, 2018","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-third-removal-of-difficulties-order-2018-7a130e6e/"},{"key":"7f1f5c8e","kind":"order","title":"Removal of Difficulty Order No. 05/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-05-2019-state-tax-7f1f5c8e/"},{"key":"86344892","kind":"order","title":"Bihar Goods and Services Tax (Second Removal of Difficulties) Order, 2018","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-removal-of-difficulties-order-2018-86344892/"},{"key":"ffc18b6c","kind":"order","title":"Order No. 02/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/order-no-02-2019-state-tax-ffc18b6c/"},{"key":"2251fedc","kind":"order","title":"Order No. 01/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/order-no-01-2019-state-tax-2251fedc/"},{"key":"ebe08a01","kind":"order","title":"Removal of Difficulty Order No. 07/2019- State Tax","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/removal-of-difficulty-order-no-07-2019-state-tax-ebe08a01/"},{"key":"f87a97a1","kind":"order","title":"Bihar Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fourth-removal-of-difficulties-order-2018-f87a97a1/"},{"key":"e466c84a","kind":"order","title":"Bihar Goods and Services Tax (Removal of Difficulties) Order, 2018","year":2018,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-removal-of-difficulties-order-2018-e466c84a/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/172/","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."}