Amendment of section 22
Section 4 of the Bihar Goods and Services Tax (Amendment) Act, 2019 deals with amendment of section 22. In section 22 of the principal Act, in sub-section (1), after the second proviso, the following shall be inserted, namely :- "Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh r
In section 22 of the principal Act, in sub-section (1), after the second proviso, the following shall be inserted, namely :- "Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
Explanation .- For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.".
Section 4, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).
Questions about Section 4
What does Section 4 of the Bihar Goods and Services Tax (Amendment) Act deal with?
Section 4 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of section 22". In section 22 of the principal Act, in sub-section (1), after the second proviso, the following shall be inserted, namely :- "Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh r
How do I find court cases under Section 4 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 4, section 4 Bihar Goods and Services Tax (Amendment) Act, section 4 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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