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Section49
The Bihar Goods and Services Tax Act, 2017

Section 49

In force Act 12 of 2017 As on 06 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 8 provisions Instruments 12

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 49 of the Bihar Goods and Services Tax Act, 2017. Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no.

Inserted by The Bihar Goods and Services Tax (Second Amendment) Act, 2024 (Bihar Act no. 22 of 2024) vide Notification No. 1160 Dated 09th December, 2024. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad CHAPTER-IV TIME AND VALUE OF SUPPLY 12. Time of supply of goods .- (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.

(2) The time of supply of goods shall be the earlier of the following dates, namely :- (a) the date of issue of invoice by the supplier or the last date on which he is required, under [ *** ]50 Section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply:

Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said supplier, be the date of issue of invoice in respect of such excess amount.

Explanation 1 .- For the purposes of clauses (a) and (b),"supply" shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment.

Explanation 2 .- For the purposes of clause (b),"the date on which the supplier receives the payment" shall be the date on which the payment is entered in his books of account or the date on which the payment is credited to his bank account, whichever is earlier.

(3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely :- (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu there of by the supplier:

Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply. 4. [ *** ]51

Section 49, 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. 31

Referred to by 8

  1. s. 6
  2. s. 7
  3. s. 57
  4. s. 89
  5. s. 120
  6. s. 155
  7. s. 168
  8. s. 170

Made under this section, and citing it

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

All subordinate legislation

Questions about Section 49

How do I find court cases under Section 49 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 49, section 49 Bihar Goods and Services Tax Act, section 49 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 49 of the Bihar Goods and Services Tax Act, and has it changed?

Its own text turns on section 31, so none of them can safely be read on its own. 8 other provisions in this corpus refer back to it. 12 instruments name it without being made under it, most recently Bihar Goods and Services Tax (Second Amendment) Rules, 2022 (2022), then Bihar Goods and Services Tax (Thirteenth Amendment) Rules, 2020 (2020).

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.