{"act":{"id":"bihar-goods-services-tax-amendment-act-2018","short_title":"The Bihar Goods and Services Tax (Amendment) Act, 2018","long_title":null,"act_number":"14","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":32,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/e73c5838-f1af-4213-933f-00f042b51e7d.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2018/"},"unit":"section","section":{"number":"17","heading":"Amendment of section 39","text":"In section 39 of the principal Act,- (1) in sub-section (1),- (a) for the words \"in such form and manner as may be prescribed,\", the words \"in such form, manner and within such time as may be prescribed,\" shall be substituted; (b) the words \"on or before the twentieth day of the month succeeding such calendar month or part thereof\" shall be omitted; (c) the following proviso shall be inserted, namely :- \"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) in sub-section (7), the following proviso shall be inserted, namely :- \"Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.\"; (3) in sub-section (9),- (a) for the words \"in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed\", the words \"in such form and manner as may be prescribed\" shall be substituted; (b) in the proviso, for the words \"the end of the financial year\", the words \"the end of the financial year to which such details pertain\" shall be substituted.","html":"

In section 39 of the principal Act,- (1) in sub-section (1),- (a) for the words "in such form and manner as may be prescribed,", the words "in such form, manner and within such time as may be prescribed," shall be substituted; (b) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted; (c) the following proviso shall be inserted, namely :- "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) in sub-section (7), the following proviso shall be inserted, namely :- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (3) in sub-section (9),- (a) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be prescribed" shall be substituted; (b) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted.

","words":252,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2018/section/17/","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/e73c5838-f1af-4213-933f-00f042b51e7d.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/c93ffd18-3cd5-48d0-bd2a-083397a7e4f4/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."}