The Bihar Goods and Services Tax Act, 2017

In force 299 sections Bihar

Act 12 of 2017

Preamble

THE BIHAR GOODS AND SERVICES TAX ACT, 2017 diaC Compiled and Updated By COMMERCIAL TAXES DEPARTMENT-BIHAR In Association with NTN NATIONAL LAW BOOK PUBLICATIONS GHAZIABAD email : ntnalerts@gmail.com website : www.gstlawsindia.com DISCLAIMER : The text provided here is only for information purposes. Please compare text with original Gazette notification for legal purposes. IndiCPoses GOVERNMENT OF BIHAR Commercial Taxes Department Bihar, 'Kar Bhawan' Birchand Patel Path, East Gardiner Road Patna, Bihar - 800001 Sanjay Kumar Singh, IAS Commissioner-cum-secretary Commercial Taxes Department Bihar, Patna MESSAGE The GST was implemented on 1st July, 2017. Being a truly federal legislation, all the elements of CGST Act and Rules and amendments thereof, get reflected as mirror image in the corresponding state enactments. Slight, yet crucial, variations remain due to difference in administrative structures and processes. GST is dynamic, always trying to find sync with evolving business methods and models. Amendments, therefore, are frequent. The updated and compiled versions of the extant CGST Act and Rules alongwith all past history are available, but not that of Bihar GST Act and Rules. This long due work has been successfully completed by the officers of Commercial Taxes Department, Bihar. I acknowledge the special contribution of Mr. Pankaj Kumar Prasad, Special Commissioner, Mr. Aditya Narayan, Additional Commissioner, Mr. Ajitabh Mishra, Joint Commissioner and Mr. Anup Kumar, Joint Commissioner who have burnt midnight oil in collecting, cleaning, gleaning, sorting and sequencing texts to give a sleek and updated shape to an otherwise labyrinthine document. I hope the compiled and updated form of Bihar GST Act and Rules will help all stakeholders, inter alia the taxpayers, officers, Chartered Accountants and lawyers. C Bihar, Patna 7th of November 2025 Sanjay Kumar Singh Commissioner-cum-secretary Commercial Taxes Department IndiaCode I Contents THE BIHAR GOODS AND SERVICES TAX ACT, 2017 (Bihar Act No. 12 of 2017) CHAPTER I PRELIMINARY Section 1 Short title, extent and commencement Section 2 Definitions (1) Actionable claim (2) Address of delivery (3) Address on record (4) Adjudicating authority (5) Agent (6) Aggregate turnover (7) Agriculturist (8) Appellate Authority (9) Appellate Tribunal (10) Appointed day (11) Assessment (12) Associated enterprises (13) Audit (14) Authorised bank (15) Authorised representative (16) Board (17) Business (18) Business Vertical [Omitted] (19) Capital goods (20) Casual taxable person Niacode Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad Contents II (21) Central tax (22) Cess (23) Chartered accountant (24) Commissioner (25) Commissioner in the Board (26) Common portal (27) Common working days (28) Company secretary (29) Competent authority (30) Composite supply (31) Consideration (32) Continuous supply of goods (33) Continuous supply of services (34) Conveyance (35) Cost accountant (36) Council (37) Credit note (38) Debit note (39) Deemed exports (40) Designated authority (41) Document (42) Draw back (43) Electronic cash ledger (44) Electronic commerce (45) Electronic commerce operator (46) Electronic credit ledger code Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad Contents III (47) Exempt supply (48) Existing law (49) Family (50) Fixed establishment (51) Fund (52) Goods (53) Government (54) Goods and Services Tax (Compensation to States) Act (55) Goods and services tax practitioner (56) India (57) Integrated Goods and Services Tax Act (58) Integrated tax (59) Input (60) Input service (61) Input Service Distributor (62) Input tax (63) Input tax credit (64) Intra-State supply of goods (65) Intra-State supply of services (66) Invoice or tax invoice (67) Inward supply (68) Job work (69) Local authority (70) Location of the recipient of services (71) Location of the supplier of

Sections

Type to filter. 299 sections.

Rules made under this Act

40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

Notification No. 01/2025- State Tax (Rate)2025
S.O. 51 Dated 16 January 20252025
S.O. 52 Date16 January 20252025
S.O. 53, Date the 16th January, 20252025
S.O. 57, Dated 16th January 20252025
S.O. 80, Dated The 24th April 20252025
S.O. 81, Dated The 24th April 20252025
S.O. 82, Dated The 24th April 20252025
S.O. 84, Dated The 24th April 20252025
S.O. 85, Dated The 24th April 20252025
Notification No. 02/2024–State Tax (Rate)2024
Notification No. 03/2024–State Tax (Rate)2024
Notification No. 04/2024–State Tax (Rate)2024
Notification No. 06/2024–State Tax (Rate)2024
Notification No. 07/2024–State Tax (Rate)2024
Notification No. 08/2024–State Tax (Rate)2024
Notification No. 9/2024–State Tax (Rate)2024
S.O. 158, Dated 15th April 20242024
S.O. 159, Dated 15th April 20242024
S.O. 189, Dated 27th May 20242024
S.O. 191 dated The 20th June 20242024
S.O. 445 Dated 4 September 20242024
S.O. 446 Dated 4 September 20242024
S.O. 447, Dated 4th September 20242024
S.O. 455, Dated the 9th October 20242024
S.O. 501 Dated 13th December 20242024
S.O. 504 Dated 13th December 20242024
S.O. 506, Dated 13th December 20242024
S.O. 60, Dated 23rd January 20242024
S.O.449 Dated 6th September 20242024
Bihar Goods and Services Tax (Amendment) Rules, 20232023
Bihar Goods and Services Tax (Fifth Amendment) Rules, 20222023
Bihar Goods and Services Tax (Fourth Amendment) Rules, 20222023
Bihar Goods and Services Tax (Fourth Amendment) Rules, 20232023
Bihar Goods and Services Tax (Second Amendment) Rules, 20232023
Notification No. - 05/2023- State Tax (Rate)2023
Notification No. -10/2023- State Tax (Rate)2023
Notification No. 01/2023- State Tax (Rate)2023
Notification No. 02/2023- State Tax (Rate)2023
Notification No. 03/2023- State Tax (Rate)2023

Provenance. 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).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 299 sections of this Act has its own page. This page is not a substitute for legal advice.