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Section37
The Bihar Goods and Services Tax Act, 2017

Section 37

In force Act 12 of 2017 As on 08 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 13 provisions Instruments 28

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 37 of the Bihar Goods and Services Tax Act, 2017. The word "and" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no.

The word "and" omitted by The Bihar Goods and Services Tax (Amendment) Act, 2019 (Bihar Act no. 21 of 2019) vide Notification No. 1329 Dated 12th December, 2019. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the [Council; and]38: [(f) he is neither a casual taxable person nor a non-resident taxable person:]39 [(2A) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, not eligible to opt to pay tax under sub-section (1) and sub-section (2), whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate as may be prescribed, but not exceeding three percent of the turnover in State, if he is not- (a) engaged in making any supply of goods or services which are not leviable to tax under this Act;

(b) engaged in making any inter-State outward supplies of goods or services;

(c) engaged in making any supply of [*]40 services through an electronic commerce operator who is required to collect tax at source under section 52;

(d) a manufacturer of such goods or supplier of such services as may be notified by the Government on the recommendations of the Council; and (e) a casual taxable person or a non-resident taxable person:

Provided that where more than one registered person are having the same Permanent Account Number issued under the Income-tax Act, 196141, the registered person shall not be eligible to opt for the scheme under this sub-section unless all such registered persons opt to pay tax under this sub-section.]42 Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income-tax Act 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.

Section 37, 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. 9
  2. s. 52

Referred to by 13

  1. s. 57
  2. s. 116
  3. s. 120
  4. s. 125
  5. s. 131
  6. s. 133
  7. s. 136
  8. s. 140
  9. s. 142
  10. s. 166
  11. s. 168
  12. s. 202

and 1 more

Made under this section, and citing it

9 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.

Another 19 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 37

How do I find court cases under Section 37 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 37, section 37 Bihar Goods and Services Tax Act, section 37 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 37 of the Bihar Goods and Services Tax Act, and has it changed?

Its own text turns on section 9, section 52, so none of them can safely be read on its own. 13 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 9: most recently S.O. 81, Dated The 24th April 2025 (2025), then S.O. 109, dated 1st July 2021 (2021), and 7 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.