THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020

{
    "id": 3482,
    "slug": "bihar-goods-and-services-tax-amendment-act-2020",
    "title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020",
    "short_title": "The Bihar Goods and Services Tax (Amendment) Act, 2020",
    "act_number": "07",
    "act_year": 2020,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "valid",
    "enactment_date": "2020-08-07",
    "description": "The Bihar Goods and Services Tax (Amendment) Act, 2020",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN\nACT\nto amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).\nBE It enacted by the Legislature of the State of Bihar in the Seventy first year of the\nRepublic of India as follows :-",
            "footnote": "Bihar Act 12 of 2017",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title and commencement",
            "chapter": null,
            "content": "1. Short title and commencement.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "(1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act, 2020.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) The provisions of this Act shall deemed to have come into force with effect from\n31st March, 2020.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2. Insertion of new section 168A in Act 12 of 2017",
            "chapter": null,
            "content": "2. Insertion of new section 168A in Act 12 of 2017.- After section 168 of the\nBihar Goods and Services Tax Act, 2017, the following section shall be inserted, namely:-",
            "footnote": "Act 12 of 2017",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "168A",
            "title": "Section 168A(1)",
            "chapter": null,
            "content": "'168A. Power of Government to extend time limit in special circumstances-\n(1) Notwithstanding anything contained in this Act, the Government may, on the\nrecommendations of the Council, by notification, extend the time limit specified in, or\nprescribed or notified under, this Act in respect of actions which cannot be completed or\ncomplied with due to force majeure.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "168A",
            "title": "Section 168A(2)",
            "chapter": null,
            "content": "(2) The power to issue notification under sub-section (1) shall include the power to\ngive retrospective effect to such notification from a date not earlier than the date of\ncommencement of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "168A",
            "title": "Explanation to Section 168A",
            "chapter": null,
            "content": "Explanation. For the purposes of this section, the expression \"force majeure\"\nmeans a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other\ncalamity caused by nature or otherwise affecting the implementation of any of the\nprovisions of this Act.'.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3. Repeal and Savings",
            "chapter": null,
            "content": "3. Repeal and Savings.-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3(i)",
            "chapter": null,
            "content": "(i) The Bihar Goods and Services Tax (Amendment)\nOrdinance, 2020 (Bihar Ordinance No.-3, 2020) is hereby repealed.",
            "footnote": "Bihar Ordinance No.-3, 2020",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "3",
            "title": "Section 3(ii)",
            "chapter": null,
            "content": "(ii) Notwithstanding such repeal, anything done or any action taken in exercise of\r\nany power conferred by or under the said ordinance shall be deemed to have been done or\r\ntaken in exercise of the powers conferred by or under this Act as if this Act were in force on\r\nthe day on which such thing was done or action taken.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        }
    ],
    "metadata": {
        "Act ID": "202007",
        "Act Number": "07",
        "Enactment Date": "2020-08-07",
        "Act Year": "2020",
        "Short Title": "The Bihar Goods and Services Tax (Amendment) Act, 2020",
        "Department": "Law Department, Government of Bihar",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:52:20"
}