Section11
Bihar Goods and Services Tax (Second Amendment) Act, 2020

Amendment of section 140

In force Act 9 of 2020 As on 06 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 9 of 2020

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 11 of Bihar Goods and Services Tax (Second Amendment) Act, 2020 deals with amendment of section 140. In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (a)in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted;

In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (a)in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted;

(b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted;

(c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted;

(d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted;

(e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted;

Section 11, Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Act 9 of 2020).

Questions about Section 11

What does Section 11 of the Bihar Goods and Services Tax (Second Amendment) Act deal with?

Section 11 of the Bihar Goods and Services Tax (Second Amendment) Act is headed "Amendment of section 140". In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (a)in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted;

How do I find court cases under Section 11 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 11, section 11 Bihar Goods and Services Tax (Second Amendment) Act, section 11 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.

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

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/72388993-9dc3-4807-a83f-2f1fb7ea1ff1.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/7d122818-fc4a-4e1d-834a-a21523a8db53/content). This page is not a substitute for legal advice.