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THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018

The Bihar Goods and Services Tax (Amendment) Act, 2018

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Sections

An ACT

Section 1

Section 1. Short title and commencement

Section 1

Section 1(1)

Section 1

Section 1(2)

Section 1

Proviso to Section 1(2)

Section 1

Section 2. Amendment of section 2

Section 2

Section 2(1)

Section 2

Section 2(2)

Section 2

Section 2(3)

Section 2

Section 2(4)

Section 2

Section 2(5)

Section 2

Section 2(6)

Section 2

Section 2(7)

Section 2

Explanation to Section 2(7)

Section 2

Section 3. Amendment of section 7

Section 3

Section 3(1)(a)

Section 3

Section 3(1)(b)

Section 3

Section 3(1)(c)

Section 3

Section 3(2)

Section 3

Section 3(3)

Section 3

Section 4. Amendment of section 9

Section 4

Section 5. Amendment of section 10

Section 5

Section 5(1)(a)

Section 5

Section 5(1)(b)

Section 5

Proviso to Section 10(1)

Section 10

Section 5(2)

Section 5

Section 6. Amendment of section 12

Section 6

Section 7. Amendment of section 13

Section 7

Section 8. Amendment of section 16

Section 8

Section 8(1)

Section 8

Explanation to Section 16(2)(b)

Section 16

Section 8(2)

Section 8

Section 9. Amendment of section 17

Section 9

Section 9(1)

Section 9

Explanation to Section 17(3)

Section 17

Section 9(2)

Section 9

Section 17(5)(a)

Section 17

Section 17(5)(aa)

Section 17

Section 17(5)(ab)

Section 17

Proviso to Section 17(5)(ab)

Section 17

Section 17(5)(b)(i)

Section 17

Proviso to Section 17(5)(b)(i)

Section 17

Section 17(5)(b)(ii)

Section 17

Section 17(5)(b)(iii)

Section 17

Proviso to Section 17(5)(b)(iii)

Section 17

Section 10. Amendment of section 20

Section 10

Section 11. Amendment of section 22

Section 11

Proviso to Section 22(1)

Section 22

Section 11(2)

Section 11

Section 12. Amendment of section 24

Section 12

Section 13. Amendment of section 25

Section 13

Proviso to Section 25(1)

Section 25

Proviso to Section 25(2)

Section 25

Section 14. Amendment of section 29

Section 14

Section 14(1)

Section 14

Proviso to Section 29(1)

Section 29

Proviso to Section 29(2)

Section 29

Section 15. Amendment of section 34

Section 15

Section 15(1)(a)

Section 15

Section 15(1)(b)

Section 15

Section 15(2)(a)

Section 15

Section 15(2)(b)

Section 15

Section 16. Amendment of section 35

Section 16

Section 17. Amendment of section 39

Section 17

Section 17(1)(a)

Section 17

Section 17(1)(b)

Section 17

Proviso to Section 39(1)

Section 39

Proviso to Section 39(7)

Section 39

Section 17(3)(a)

Section 17

Section 17(3)(b)

Section 17

Section 18. Insertion of section 43A

Section 18

Section 43A. Procedure for furnishing return and availing input tax credit

Section 43A

Section 43A(2)

Section 43A

Section 43A(3)

Section 43A

Section 43A(4)

Section 43A

Section 43A(5)

Section 43A

Section 43A(6)

Section 43A

Section 43A(7)

Section 43A

Section 43A(8)

Section 43A

Section 19. Amendment of section 48

Section 19

Section 20. Amendment of section 49

Section 20

Section 20(1)

Section 20

Proviso to Section 49(5)(c)

Section 49

Proviso to Section 49(5)(d)

Section 49

Section 21. Insertion of section 49A and section49B

Section 21

Section 49A. Utilisation of input tax credit subject to certain conditions

Section 49A

Section 49B. Order of utilisation of input tax credit

Section 49B

Section 22. Amendment of section 52

Section 22

Section 23. Amendment of section 54

Section 23

Section 23(1)

Section 23

Section 23(2)(a)

Section 23

Section 23(2)(b)

Section 23

Section 24. Amendment of section 79

Section 24

Explanation to Section 79(4)

Section 79

Section 25. Amendment of section 107

Section 25

Section 26. Amendment of section 112

Section 26

Section 27. Amendment of section 129

Section 27

Section 28. Amendment of section 143

Section 28

Proviso to Section 143(1)(b)

Section 143

Section 29. Amendment of Schedule I

Section 29

Section 30. Amendment of Schedule II

Section 30

Section 31. Amendment of Schedule III

Section 31

Schedule III, Paragraph 7

Section 103

Schedule III, Paragraph 8(a)

Section 104

Schedule III, Paragraph 8(b)

Section 105

Explanation to Schedule III

Section 106

Section 32. Repeal and Saving

Section 32

Section 32(1)

Section 32

Section 32(2)

Section 32

Section 32(2)(ii)

Section 32

Section 32(2)(ii)(a)

Section 32

Section 32(2)(ii)(b)

Section 32

Section 32(2)(ii)(c)

Section 32

Section 32(2)(iii)

Section 32