Amendment in section 171
Section 21 of the Bihar Goods and Services Tax (Amendment) Act, 2019 deals with amendment in section 171. In section 171 of the principal Act, after sub-section (3), the following shall be inserted, namely :- '(34) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under s
In section 171 of the principal Act, after sub-section (3), the following shall be inserted, namely :- '(34) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under sub-section (1), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount is deposited within thirty days of the date of passing of the order by the Authority.
Explanation .- For the purposes of this section, the expression "profiteered" shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both.".
Section 21, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).
Questions about Section 21
What does Section 21 of the Bihar Goods and Services Tax (Amendment) Act deal with?
Section 21 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment in section 171". In section 171 of the principal Act, after sub-section (3), the following shall be inserted, namely :- '(34) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under s
How do I find court cases under Section 21 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 21, section 21 Bihar Goods and Services Tax (Amendment) Act, section 21 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
- 11. Amendment of section 52153 words
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.