Amendment of section 52
Section 11 of the Bihar Goods and Services Tax (Amendment) Act, 2019 deals with amendment of section 52. In section 52 of the principal Act,- (a) in sub-section (4), the following provisos shall be inserted, namely :- "Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may
In section 52 of the principal Act,- (a) in sub-section (4), the following provisos shall be inserted, namely :- "Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.";
(b) in sub-section (5), the following provisos shall be inserted, namely :- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.".
Section 11, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).
Questions about Section 11
What does Section 11 of the Bihar Goods and Services Tax (Amendment) Act deal with?
Section 11 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of section 52". In section 52 of the principal Act,- (a) in sub-section (4), the following provisos shall be inserted, namely :- "Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may
How do I find court cases under Section 11 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 11, section 11 Bihar Goods and Services Tax (Amendment) Act, section 11 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 2019 as Act 21 of 2019. 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
- 3. Amendment of section10671 words
- 15. Insertion of new sections 101A, 101B and 101C581 words
- 5. Amendment of section 25442 words
- 7. Amendment of section 39383 words
- 23. 232 words
- 21. Amendment in section 171155 words
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