Amendment of section 34

In force Act 14 of 2018 As on 16 Oct 2026

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Act 14 of 2018

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 15 of the Bihar Goods and Services Tax (Amendment) Act, 2018 deals with amendment of section 34. In section 34 of the principal Act,- (1) in sub-section (1),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;

In section 34 of the principal Act,- (1) in sub-section (1),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
(b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted;
(2) in sub-section (3),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
(b) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted.
Section 15, The Bihar Goods and Services Tax (Amendment) Act, 2018 (Act 14 of 2018).

Questions about Section 15

What does Section 15 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 15 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of section 34". In section 34 of the principal Act,- (1) in sub-section (1),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;

How do I find court cases under Section 15 of the Bihar Goods and Services Tax (Amendment) 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 (Amendment) Act 15, section 15 Bihar Goods and Services Tax (Amendment) Act, section 15 of the Bihar Goods and Services Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Bihar Goods and Services Tax (Amendment) Act enacted?

Bihar Goods and Services Tax (Amendment) Act was enacted in 2018 as Act 14 of 2018. 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/e73c5838-f1af-4213-933f-00f042b51e7d.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/c93ffd18-3cd5-48d0-bd2a-083397a7e4f4/content). This page is not a substitute for legal advice.