Amendment of section 35

In force Act 14 of 2018 As on 17 Oct 2026

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Act 14 of 2018 Cited by 1 provision

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 16 of the Bihar Goods and Services Tax (Amendment) Act, 2018 deals with amendment of section 35. In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely :- "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to au

In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely :- "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.".
Section 16, The Bihar Goods and Services Tax (Amendment) Act, 2018 (Act 14 of 2018).

Cross-references

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

Referred to by 1

s. 18 Insertion of section 43A

Questions about Section 16

What does Section 16 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 16 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of section 35". In section 35 of the principal Act, in sub-section (5), the following proviso shall be inserted, namely :- "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to au

How do I find court cases under Section 16 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 16, section 16 Bihar Goods and Services Tax (Amendment) Act, section 16 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.

What should I read with Section 16 of the Bihar Goods and Services Tax (Amendment) Act, and has it changed?

1 other provision in this corpus refers back to it.

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.