Amendment of section 39

In force Act 14 of 2018 As on 09 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 17 of the Bihar Goods and Services Tax (Amendment) Act, 2018 deals with amendment of section 39. In section 39 of the principal Act,- (1) in sub-section (1),- (a) for the words "in such form and manner as may be prescribed,", the words "in such form, manner and within such time as may be prescribed," shall be substituted;

In section 39 of the principal Act,- (1) in sub-section (1),- (a) for the words "in such form and manner as may be prescribed,", the words "in such form, manner and within such time as may be prescribed," shall be substituted;
(b) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted;
(c) the following proviso shall be inserted, namely :- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.";
(2) in sub-section (7), the following proviso shall be inserted, namely :- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.";
(3) in sub-section (9),- (a) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be prescribed" shall be substituted;
(b) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted.
Section 17, The Bihar Goods and Services Tax (Amendment) Act, 2018 (Act 14 of 2018).

Questions about Section 17

What does Section 17 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 17 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of section 39". In section 39 of the principal Act,- (1) in sub-section (1),- (a) for the words "in such form and manner as may be prescribed,", the words "in such form, manner and within such time as may be prescribed," shall be substituted;

How do I find court cases under Section 17 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 17, section 17 Bihar Goods and Services Tax (Amendment) Act, section 17 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.