# The Bihar Goods and Services Tax Act, 2017, Section 82

- Act: The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/82/

## Text

Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023 w.e.f. 1st of July 2017. Prior to substitution clause reads as under :- (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act; (vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise; (viii) Input Service Distributor, whether or not separately registered under this Act; (ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52; (x) every electronic commerce operator [who is required to collect tax at source under section 52]83; (xi) every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; [ *** ]84 [(xia) every person supplying online money gaming from a place outside India to a person in India; and]85 (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. 25. Procedure for registration .- (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed: Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. [PROVIDED FURTHER that a person having a unit, as defined in the Special economic Zones Act, 2005 (Act No. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State.]86 Explanation .- Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State where the nearest point of the appropriate baseline is located.

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