In section 39 of the principal Act,-
(a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:-
"(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed:
Section 7 • THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
Section 7. Amendment of section 39
bihar-goods-and-services-tax-amendment-act-2019-sec-7.json
•
Section 7
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"act_title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019",
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"number": "7",
"title": "Section 7. Amendment of section 39",
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"content": "In section 39 of the principal Act,-\n(a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:-\n\"(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed:",
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