{"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":"3","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 \"the Appellate Authority and the Appellate Tribunal\". Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (5) \"agent\" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another; (6) \"aggregate turnover\" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; (7) \"agriculturist\" means an individual or a Hindu Undivided Family who undertakes cultivation of land- (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8) \"Appellate Authority\" means an authority appointed or authorised to hear appeals as referred to in section 107; (9) \"Appellate Tribunal\" means the Goods and Services Tax Appellate Tribunal constituted under section 109; (10) \"appointed day\" means the date on which the provisions of this Act shall come into force; (11) \"assessment\" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12) \"associated enterprises\" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961; (13) \"audit\" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder; (14) \"authorised bank\" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15) \"authorised representative\" means the representative as referred to under section 116; (16) \"Board\" means the [Central Board of Indirect Taxes and Customs]4 constituted under the Central Boards of Revenue Act, 1963;","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 "the Appellate Authority and the Appellate Tribunal". Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (5) "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another; (6) "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; (7) "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land- (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8) "Appellate Authority" means an authority appointed or authorised to hear appeals as referred to in section 107; (9) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal constituted under section 109; (10) "appointed day" means the date on which the provisions of this Act shall come into force; (11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; (12) "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961; (13) "audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder; (14) "authorised bank" shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15) "authorised representative" means the representative as referred to under section 116; (16) "Board" means the [Central Board of Indirect Taxes and Customs]4 constituted under the Central Boards of Revenue Act, 1963;

","words":438,"text_source":"ocr"},"classification":[],"instruments":[{"key":"fcca0ac7","kind":"rule","title":"Bihar Goods and Services Tax (Fourth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fourth-amendment-rules-2018-fcca0ac7/"},{"key":"815ee5ea","kind":"notification","title":"Notification No. 9/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-9-2018-state-tax-rate-815ee5ea/"},{"key":"9b4beaec","kind":"rule","title":"Bihar Goods and Services Tax (Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-amendment-rules-2018-9b4beaec/"},{"key":"b26aa03c","kind":"rule","title":"Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-eleventh-amendment-rules-2018-b26aa03c/"},{"key":"f95cbc9e","kind":"rule","title":"Bihar Goods and Services Tax (Eighth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-eighth-amendment-rules-2018-f95cbc9e/"},{"key":"0707c3cb","kind":"rule","title":"Bihar Goods and Services Tax (Twelfth Amendment) Rules, 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-twelfth-amendment-rules-2018-0707c3cb/"},{"key":"32518ea8","kind":"notification","title":"S.O. 262, Dated 23rd October 2018","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-262-dated-23rd-october-2018-32518ea8/"},{"key":"77e8e495","kind":"notification","title":"Notification No. 26/2018-State Tax (Rate)","year":2018,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-26-2018-state-tax-rate-77e8e495/"},{"key":"073cc34f","kind":"rule","title":"Bihar Goods and Services Tax (Tenth Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-tenth-amendment-rules-2017-073cc34f/"},{"key":"27f58081","kind":"notification","title":"Notification No. 45/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-45-2017-state-tax-rate-27f58081/"},{"key":"d9e7d0c3","kind":"notification","title":"S.O 179, dated 21st September 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-179-dated-21st-september-2017-d9e7d0c3/"},{"key":"e60e8fca","kind":"notification","title":"Notification No. 12/2017-State Tax (Rate)","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-12-2017-state-tax-rate-e60e8fca/"},{"key":"d8c0c7b9","kind":"notification","title":"Notification No. 16/2017-State Tax","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-no-16-2017-state-tax-d8c0c7b9/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/3/","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."}