{"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":"37","heading":null,"text":"The word \"and\" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the [Council; and]38: [(f) he is neither a casual taxable person nor a non-resident taxable person:]39 [(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not- (a) engaged in making any supply of goods or services which are not leviable to tax under this Act; (b) engaged in making any inter-State outward supplies of goods or services; (c) engaged in making any supply of [*]40 services through an electronic commerce operator who is required to collect tax at source under section 52; (d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and (e) a casual taxable person or a non-resident taxable person: Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 196141, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.]42 Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.","html":"<p>The word &quot;and&quot; omitted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the [Council; and]38: [(f) he is neither a casual taxable person nor a non-resident taxable person:]39 [(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section <a href=\"/bihar-goods-services-tax-act-2017/section/9/\">9</a>, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section <a href=\"/bihar-goods-services-tax-act-2017/section/9/\">9</a>, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not- (a) engaged in making any supply of goods or services which are not leviable to tax under this Act; (b) engaged in making any inter-State outward supplies of goods or services; (c) engaged in making any supply of [*]40 services through an electronic commerce operator who is required to collect tax at source under section <a href=\"/bihar-goods-services-tax-act-2017/section/52/\">52</a>; (d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and (e) a casual taxable person or a non-resident taxable person: Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 196141, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.]42 Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.</p>","words":362,"text_source":"ocr"},"classification":[],"instruments":[{"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":"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":"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":"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":"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":"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":"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":"32988438","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2023","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2023-32988438/"},{"key":"ed372ab5","kind":"rule","title":"Bihar Goods and Services Tax (Fifth Amendment) Rules, 2022","year":2023,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fifth-amendment-rules-2022-ed372ab5/"},{"key":"e444268f","kind":"rule","title":"Bihar Goods and Services Tax (Tenth Amendment) Rules, 2021","year":2022,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-tenth-amendment-rules-2021-e444268f/"},{"key":"439e9ab7","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2021","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2021-439e9ab7/"},{"key":"8178ff13","kind":"notification","title":"S.O. 115, dated 1st July 2021","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-115-dated-1st-july-2021-8178ff13/"},{"key":"bf0c7757","kind":"rule","title":"Bihar Goods and Services Tax (Amendment) Rules, 2021","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-amendment-rules-2021-bf0c7757/"},{"key":"460b40d0","kind":"rule","title":"Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020","year":2021,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fourteenth-amendment-rules-2020-460b40d0/"},{"key":"2e4ff3e7","kind":"notification","title":"S.O. 126 Dated 14th May 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-126-dated-14th-may-2020-2e4ff3e7/"},{"key":"5aa3cf4a","kind":"rule","title":"Bihar Goods and Services Tax (Thirteenth Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-thirteenth-amendment-rules-2020-5aa3cf4a/"},{"key":"5aacabcc","kind":"notification","title":"S.O. 129 Dated 9th June 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-129-dated-9th-june-2020-5aacabcc/"},{"key":"1e590104","kind":"rule","title":"Bihar Goods and Services Tax (Twelveth Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-twelveth-amendment-rules-2020-1e590104/"},{"key":"b35e04ee","kind":"rule","title":"Bihar Goods and Services Tax (Eighth Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-eighth-amendment-rules-2020-b35e04ee/"},{"key":"d00e147c","kind":"rule","title":"Bihar Goods and Services Tax (Sixth Amendment) Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-sixth-amendment-rules-2020-d00e147c/"},{"key":"61862d0b","kind":"notification","title":"S.O. 212, Dated 8th May 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-212-dated-8th-may-2019-61862d0b/"},{"key":"2194b312","kind":"rule","title":"Bihar Goods and Services Tax (Sixth Amendment) Rules, 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-sixth-amendment-rules-2019-2194b312/"},{"key":"86344892","kind":"order","title":"Bihar Goods and Services Tax (Second Removal of Difficulties) Order, 2018","year":2019,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-removal-of-difficulties-order-2018-86344892/"},{"key":"bd13903e","kind":"rule","title":"Bihar Goods and Services Tax (Second Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-second-amendment-rules-2017-bd13903e/"},{"key":"2440f0e7","kind":"rule","title":"Bihar Goods and services Tax (Fourth Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-fourth-amendment-rules-2017-2440f0e7/"},{"key":"a570a061","kind":"rule","title":"Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017","year":2017,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-goods-and-services-tax-ninth-amendment-rules-2017-a570a061/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/37/","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."}