THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021

{
    "id": 3483,
    "slug": "bihar-goods-and-services-tax-amendment-act-2021",
    "title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021",
    "short_title": "The Bihar Goods and Services Tax (Amendment) Act, 2021",
    "act_number": "16",
    "act_year": 2021,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "valid",
    "enactment_date": "2021-08-06",
    "description": "The Bihar Goods and Services Tax (Amendment) Act, 2021",
    "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-second Year of the\nRepublic of India as follows :-",
            "footnote": "",
            "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)\nAct, 2021.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) Save as otherwise provided in this Act, the provisions of this Act shall\ncome into force on such date as the State Government may, by\nnotification in the Official Gazette, appoint:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Proviso to Section 1(2)",
            "chapter": null,
            "content": "Provided that different dates may be appointed for different\nprovisions of this Act and any reference in any such provision to the\ncommencement of this Act shall be construed as a reference to the\ncoming into force of that provision.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of section 7",
            "chapter": null,
            "content": "2. Amendment of section 7.- In the Bihar Goods and Services Tax Act, 2017\n(hereinafter referred to as the principal Act), in section 7, in sub-section (1), after clause (a),\nthe following clause shall be inserted and shall be deemed to have been inserted with\neffect from the 1st day of July, 2017, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "7",
            "title": "Section 7(1)(aa)",
            "chapter": null,
            "content": "\"(aa) the activities or transactions, by a person, other than an individual, to its\nmembers or constituents or vice-versa, for cash, deferred payment or other valuable\nconsideration.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "7",
            "title": "Explanation to Section 7(1)(aa)",
            "chapter": null,
            "content": "Explanation. For the purposes of this clause, it is hereby clarified that,\nnotwithstanding anything contained in any other law for the time being in force or\nany judgment, decree or order of any Court, tribunal or authority, the person and its\nmembers or constituents shall be deemed to be two separate persons and the supply\nof activities or transactions inter se shall be deemed to take place from one such\nperson to another;\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of section 16",
            "chapter": null,
            "content": "3. Amendment of section 16.- In section 16 of the principal Act, in sub-section (2),\nafter clause (a), the following clause shall be inserted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "16",
            "title": "Section 16(2)(aa)",
            "chapter": null,
            "content": "\"(aa) the details of the invoice or debit note referred to in clause (a) has been\nfurnished by the supplier in the statement of outward supplies and such details have\nbeen communicated to the recipient of such invoice or debit note in the manner\nspecified under section 37;\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of section 35",
            "chapter": null,
            "content": "4. Amendment of section 35.-In section 35 of the principal Act, sub-section (5)\nshall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "5",
            "title": "Section 5. Substitution of new section for section 44",
            "chapter": null,
            "content": "5. Substitution of new section for section 44.-For section 44 of the principal Act,\nthe following section shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "44",
            "title": "Section 44. Annual Return",
            "chapter": null,
            "content": "\"44. Annual Return- Every registered person, other than an Input Service\nDistributor, a person paying tax under section 51 or section 52, a casual taxable\nperson and a non-resident taxable person shall furnish an annual return which may\ninclude a self-certified reconciliation statement, reconciling the value of supplies\ndeclared in the return furnished for the financial year, with the audited annual\nfinancial statement for every financial year electronically, within such time and in\nsuch form and in such manner as may be prescribed:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "44",
            "title": "Proviso to Section 44",
            "chapter": null,
            "content": "Provided that the Commissioner may, on the recommendations of the\nCouncil, by notification, exempt any class of registered persons from filing annual\nreturn under this section:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "44",
            "title": "Proviso to Section 44",
            "chapter": null,
            "content": "Provided further that nothing contained in this section shall apply to any\ndepartment of the Central Government or a State Government or a local authority,\nwhose books of account are subject to audit by the Comptroller and Auditor-General\nof India or an auditor appointed for auditing the accounts of local authorities under\nany law for the time being in force.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "6",
            "title": "Section 6. Amendment of section 50",
            "chapter": null,
            "content": "6. Amendment of section 50.-In section 50 of the principal Act, in sub-section (1),\nfor the proviso, the following proviso shall be substituted and shall be deemed to have been\nsubstituted with effect from the 1st day of July, 2017, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "50",
            "title": "Proviso to Section 50(1)",
            "chapter": null,
            "content": "\"Provided that the interest on tax payable in respect of supplies made during a\ntax period and declared in the return for the said period furnished after the due date\nin accordance with the provisions of section 39, except where such return is\nfurnished after commencement of any proceedings under section 73 or section 74 in\nrespect of the said period, shall be payable on that portion of the tax which is paid by\ndebiting the electronic cash ledger.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "7",
            "title": "Section 7. Amendment of section 74",
            "chapter": null,
            "content": "7. Amendment of section 74.-In section 74 of the principal Act, in Explanation 1,\nin clause (ii), for the words and figures \"sections 122, 125,129 and 130\", the words and\nfigures \"sections 122 and 125\" shall be substituted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "8",
            "title": "Section 8. Amendment of section 75",
            "chapter": null,
            "content": "8. Amendment of section 75. -In section 75 of the principal Act, in sub-section\n(12), the following Explanation shall be inserted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "75",
            "title": "Explanation to Section 75(12)",
            "chapter": null,
            "content": "'Explanation. For the purposes of this sub-section, the expression\n\"self-assessed tax\" shall include the tax payable in respect of details of outward\nsupplies furnished under section 37, but not included in the return furnished under\nsection 39.'.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "9",
            "title": "Section 9. Amendment of section 83",
            "chapter": null,
            "content": "9. Amendment of section 83.-In section 83 of the principal Act, for sub-section (1),\nthe following sub-section shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "83",
            "title": "Section 83(1)",
            "chapter": null,
            "content": "\"(1) Where, after the initiation of any proceeding under Chapter XII,\nChapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose\nof protecting the interest of the Government revenue it is necessary so to do, he may,\nby order in writing, attach provisionally, any property, including bank account,\nbelonging to the taxable person or any person specified in sub-section (IA) of section\n122, in such manner as may be prescribed.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "10",
            "title": "Section 10. Amendment of section 107",
            "chapter": null,
            "content": "10. Amendment of section 107.-In section 107 of the principal Act, in sub-section\n(6), the following proviso shall be inserted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "107",
            "title": "Proviso to Section 107(6)",
            "chapter": null,
            "content": "\"Provided that no appeal shall be filed against an order under sub-section (3)\nof section 129, unless a sum equal to twenty-five per cent. of the penalty has been\npaid by the appellant.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "11",
            "title": "Section 11. Amendment of section 129",
            "chapter": null,
            "content": "11. Amendment of section 129.-In section 129 of the principal Act,-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "129",
            "title": "Section 129(1)(a)",
            "chapter": null,
            "content": "(i)\nin sub-section (1), for clauses (a) and (b), the following clauses shall be\nsubstituted, namely:-\n\"(a) on payment of penalty equal to two hundred per cent. of the tax\npayable on such goods and, in case of exempted goods, on\npayment of an amount equal to two per cent. of the value of goods\nor twenty-five thousand rupees, whichever is less, where the\nowner of the goods comes forward for payment of such penalty;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "129",
            "title": "Section 129(1)(b)",
            "chapter": null,
            "content": "(b)\non payment of penalty equal to fifty per cent. of the value of the\ngoods or two hundred per cent. of the tax payable on such\ngoods, whichever is higher, and in case of exempted goods, on\npayment of an amount equal to five per cent. of the value of goods\nor twenty-five thousand rupees, whichever is less, where the\nowner of the goods does not come forward for payment of such\npenalty;\";",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "11",
            "title": "Section 11(ii)",
            "chapter": null,
            "content": "(ii)\nsub-section (2) shall be omitted;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "129",
            "title": "Section 129(3)",
            "chapter": null,
            "content": "(iii)\nfor sub-section (3), the following sub-section shall be substituted,\nnamely:-\n\"(3) The proper officer detaining or seizing goods or conveyance\nshall issue a notice within seven days of such detention or seizure,\nspecifying the penalty payable, and thereafter, pass an order within a\nperiod of seven days from the date of service of such notice, for\npayment of penalty under clause (a) or clause (b) of sub-section (1).\";",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "11",
            "title": "Section 11(iv)",
            "chapter": null,
            "content": "(iv)\nin sub-section (4), for the words \"No tax, interest or penalty\", the words\n\"No penalty\" shall be substituted;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "129",
            "title": "Section 129(6)",
            "chapter": null,
            "content": "(v)\nfor sub-section (6), the following sub-section shall be substituted,\nnamely:-\n\"(6) Where the person transporting any goods or the owner of such\ngoods fails to pay the amount of penalty under sub-section (1) within\nfifteen days from the date of receipt of the copy of the order passed\nunder sub-section (3), the goods or conveyance so detained or seized\nshall be liable to be sold or disposed of otherwise, in such manner and\nwithin such time as may be prescribed, to recover the penalty payable\nunder sub-section (3):",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "129",
            "title": "Proviso to Section 129(6)",
            "chapter": null,
            "content": "Provided that the conveyance shall be released on payment by the\ntransporter of penalty under sub-section (3) or one lakh rupees,\nwhichever is less:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "129",
            "title": "Proviso to Section 129(6)",
            "chapter": null,
            "content": "Provided further that where the detained or seized goods are\nperishable or hazardous in nature or are likely to depreciate in value\nwith passage of time, the said period of fifteen days may be reduced by\nthe proper officer.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "12",
            "title": "Section 12. Amendment of section 130",
            "chapter": null,
            "content": "12. Amendment of section 130.-In section 130 of the principal Act,\n(a)\nin sub-section (1), for the words \"Notwithstanding anything contained in\nthis Act, if\", the word \"Where\" shall be substituted;\n(b)\nin sub-section (2), in the second proviso, for the words, brackets and\nfigures \"amount of penalty leviable under sub-section (1) of section 129\",\nthe words \"penalty equal to hundred per cent. of the tax payable on such\ngoods\" shall be substituted;\n(c) sub-section (3) shall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "13",
            "title": "Section 13. Substitution of new section for section 151",
            "chapter": null,
            "content": "13. Substitution of new section for section 151. For section 151 of the principal\nAct, the following section shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "151",
            "title": "Section 151. Power to call information",
            "chapter": null,
            "content": "\"151. Power to call information- The Commissioner or an officer authorised by\nhim may, by an order, direct any person to furnish information relating to any matter\ndealt with in connection with this Act, within such time, in such form, and in such\nmanner, as may be specified therein.\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "14",
            "title": "Section 14. Amendment of section 152",
            "chapter": null,
            "content": "14. Amendment of section 152.-In section 152 of the principal Act, -\n(a) in sub-section (1), -\n(i)\nthe words \"of any individual return or part thereof\" shall be omitted;\n(ii)\nafter the words \"any proceedings under this Act\", the words \"without\ngiving an opportunity of being heard to the person concerned\" shall\nbe inserted;\n(b) sub-section (2) shall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "15",
            "title": "Section 15. Amendment to Schedule II",
            "chapter": null,
            "content": "15. Amendment to Schedule II.- In Schedule II of the principal Act, paragraph 7\nshall be omitted and shall be deemed to have been omitted with effect from the 1st day of\nJuly, 2017.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "16",
            "title": "Section 16. Retrospective effect to the Commercial Taxes Department notification number S.O. 183, dated the 25th November, 2020",
            "chapter": null,
            "content": "16. Retrospective effect to the Commercial Taxes Department notification number\r\nS.O. 183, dated the 25th November, 2020.- Commercial Taxes Department notification\r\nnumber S.O. 183, dated the 25th November, 2020, published in the Bihar Gazette,\r\nExtraordinary, vide number 909, dated the 25th November, 2020 shall deemed to have been\r\neffective retrospectively during the period commencing from the 1st day of October, 2020\r\nand ending with the 24th day of November, 2020 (both days inclusive).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        }
    ],
    "metadata": {
        "Act ID": "202116",
        "Act Number": "16",
        "Enactment Date": "2021-08-06",
        "Act Year": "2021",
        "Short Title": "The Bihar Goods and Services Tax (Amendment) Act, 2021",
        "Department": "Law Department, Government of Bihar",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:52:20"
}