eCourtsIndia
IndiaCode Laws
Section12
The Bihar Goods and Services Tax (Amendment) Act, 2019

Insertion of new section 53A

In force Act 21 of 2019 As on 19 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below 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.

Act 21 of 2019

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 12 of the Bihar Goods and Services Tax (Amendment) Act, 2019 deals with insertion of new section 53A. After section 53 of the principal Act, the following section shall be inserted, namely :- "53A.

After section 53 of the principal Act, the following section shall be inserted, namely :- "53A. Transfer of certain amounts - Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger for central tax or integrated tax or cess, the Government shall, transfer to the central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.".

Section 12, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).

Questions about Section 12

What does Section 12 of the Bihar Goods and Services Tax (Amendment) Act deal with?

Section 12 of the Bihar Goods and Services Tax (Amendment) Act is headed "Insertion of new section 53A". After section 53 of the principal Act, the following section shall be inserted, namely :- "53A.

How do I find court cases under Section 12 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 12, section 12 Bihar Goods and Services Tax (Amendment) Act, section 12 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

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/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). This page is not a substitute for legal advice.