# The Bihar Goods and Services Tax (Amendment) Act, 2019, Section 13: Amendment of section 54

- Act: The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2019/section/13/

## Text

In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted with effect from 1st day of September, 2019, namely :- "(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.".

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