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IndiaCode Laws
Act21
Enacted 2019

The Bihar Goods and Services Tax (Amendment) Act, 2019

In force 23 sections Bihar

Act 21 of 2019

Preamble

[Bihar Act 21, 2019] THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019 AN ACT further to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017). BE It enacted by the Legislature of the State of Bihar in the Seventieth Year of the Republic of India as follows :- e

Sections

Type to filter. 23 sections.

  1. 1Short title and commencement
  2. 2Amendment of section 2
  3. 3Amendment of section10
  4. 4Amendment of section 22
  5. 5Amendment of section 25
  6. 6Insertion of new section 31A
  7. 7Amendment of section 39
  8. 8Amendment of section 44
  9. 9Amendment of section 49
  10. 10Amendment of section 50
  11. 11Amendment of section 52
  12. 12Insertion of new section 53A
  13. 13Amendment of section 54
  14. 14Amendment of section 95
  15. 15Insertion of new sections 101A, 101B and 101C
  16. 16Amendment in section 102
  17. 17Amendment in section 103
  18. 18Amendment in section 104
  19. 19Amendment in section 105
  20. 20Amendment in section 106
  21. 21Amendment in section 171
  22. 22Amendment in section 174
  23. 23

Rules made under this Act

3 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

  • S.O. 161, Dated 4th September 20202020
  • S.O. 192, Dated 11th December 20202020
  • S.O. 415, dated the 31st December 20192019

Provenance. 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/86f00aee-cb41-4f4a-8a8a-a531170c1047.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/64d01e24-6f15-41fd-a663-980874d0e8e5/content).

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. Every one of the 23 sections of this Act has its own page. This page is not a substitute for legal advice.