{"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":"13","heading":"Amendment of section 54","text":"In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted with effect from 1st day of September, 2019, namely :- \"(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.\".","html":"<p>In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted with effect from 1st day of September, 2019, namely :- &quot;(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.&quot;.</p>","words":55,"text_source":"ocr"},"classification":[],"instruments":[{"key":"9d92d8f4","kind":"notification","title":"S.O. 415, dated the 31st December 2019","year":2019,"jurisdiction":"Bihar","relation":"mentions","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/13/","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."}