{"act":{"id":"bihar-goods-services-tax-amendment-act-2019","short_title":"The Bihar Goods and Services Tax (Amendment) Act, 2019","long_title":null,"act_number":"21","act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":23,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/86f00aee-cb41-4f4a-8a8a-a531170c1047.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2019/"},"unit":"section","section":{"number":"1","heading":"Short title and commencement","text":"(1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act, 2019. (2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.","html":"<p>(1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act, 2019. (2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.</p>","words":46,"text_source":"ocr"},"classification":[],"instruments":[{"key":"cb7f6a07","kind":"notification","title":"S.O. 192, Dated 11th December 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-192-dated-11th-december-2020-cb7f6a07/"},{"key":"d059c8f2","kind":"notification","title":"S.O. 161, Dated 4th September 2020","year":2020,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-161-dated-4th-september-2020-d059c8f2/"},{"key":"9d92d8f4","kind":"notification","title":"S.O. 415, dated the 31st December 2019","year":2019,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-415-dated-the-31st-december-2019-9d92d8f4/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2019/section/1/","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/86f00aee-cb41-4f4a-8a8a-a531170c1047.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/64d01e24-6f15-41fd-a663-980874d0e8e5/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."}