Amendment of section 49
Section 9 of the Bihar Goods and Services Tax (Amendment) Act, 2019 deals with amendment of section 49. In section 49 of the principal Act, after sub-section (9), the following sub-sections shall be inserted, namely :- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to th
In section 49 of the principal Act, after sub-section (9), the following sub-sections shall be inserted, namely :- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax, or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1).".
Section 9, The Bihar Goods and Services Tax (Amendment) Act, 2019 (Act 21 of 2019).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 9
What does Section 9 of the Bihar Goods and Services Tax (Amendment) Act deal with?
Section 9 of the Bihar Goods and Services Tax (Amendment) Act is headed "Amendment of section 49". In section 49 of the principal Act, after sub-section (9), the following sub-sections shall be inserted, namely :- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to th
How do I find court cases under Section 9 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 9, section 9 Bihar Goods and Services Tax (Amendment) Act, section 9 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.
What should I read with Section 9 of the Bihar Goods and Services Tax (Amendment) Act, and has it changed?
1 other provision in this corpus refers back to it.
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
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.