Amendment of section 132
Section 10 of Bihar Goods and Services Tax (Second Amendment) Act, 2020 deals with amendment of section 132. In section 132 of the principal Act, in sub-section (i) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences" shall be substituted;
In section 132 of the principal Act, in sub-section (i) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences" shall be substituted;
(ii) for clause (c), the following clause shall be substituted, namely :- "(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;";
(iii) in clause (e), the words ", fraudulently avails input tax credit" shall be omitted.
Section 10, Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Act 9 of 2020).
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 10
What does Section 10 of the Bihar Goods and Services Tax (Second Amendment) Act deal with?
Section 10 of the Bihar Goods and Services Tax (Second Amendment) Act is headed "Amendment of section 132". In section 132 of the principal Act, in sub-section (i) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences" shall be substituted;
How do I find court cases under Section 10 of the Bihar Goods and Services Tax (Second 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 (Second Amendment) Act 10, section 10 Bihar Goods and Services Tax (Second Amendment) Act, section 10 of the Bihar Goods and Services Tax (Second 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 10 of the Bihar Goods and Services Tax (Second Amendment) Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there is one: most recently S.O. 74, Dated 14th January 2021 (2021).
When was the Bihar Goods and Services Tax (Second Amendment) Act enacted?
Bihar Goods and Services Tax (Second Amendment) Act was enacted in 2020 as Act 9 of 2020. 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
- 11. Amendment of section 140204 words
- 14. Retrospective exemption from, or levy or collection of, State tax in certain cases191 words
- 7. Amendment of section 31104 words
- 1. Short title and commencement88 words
- 6. Amendment of section 3080 words
- 15. 79 words
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