Amendment of section 122
Section 9 of Bihar Goods and Services Tax (Second Amendment) Act, 2020 deals with amendment of section 122. In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, s
In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.". ara Bowie (1),-
Section 9, 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 9
What does Section 9 of the Bihar Goods and Services Tax (Second Amendment) Act deal with?
Section 9 of the Bihar Goods and Services Tax (Second Amendment) Act is headed "Amendment of section 122". In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, s
How do I find court cases under Section 9 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 9, section 9 Bihar Goods and Services Tax (Second Amendment) Act, section 9 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 9 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
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.