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Section148
The Bihar Goods and Services Tax Act, 2017

Section 148

In force Act 12 of 2017 As on 11 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 12 of 2017 Cited by 1 provision Instruments 40

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 148 of the Bihar Goods and Services Tax Act, 2017. The Words "the details of inward supplies under section " omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no.

The Words "the details of inward supplies under section 38" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2022 (Bihar Act no. 01 of 2023) vide Notification No. 03 Dated 2nd January, 2023.

Section 148, The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 38

Referred to by 1

  1. s. 250

Made under this section, and citing it

40 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 148

How do I find court cases under Section 148 of the Bihar Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Goods and Services Tax Act 148, section 148 Bihar Goods and Services Tax Act, section 148 of the Bihar Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 148 of the Bihar Goods and Services Tax Act, and has it changed?

Its own text turns on section 38, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 40: most recently Notification No. 04/2024–State Tax (Rate) (2024), then Notification No. 07/2024–State Tax (Rate) (2024), and 38 more.

When was the Bihar Goods and Services Tax Act enacted?

Bihar Goods and Services Tax Act was enacted in 2017 as Act 12 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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. 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). This page is not a substitute for legal advice.