"Provided that the interest on tax payable in respect of supplies made during a
tax period and declared in the return for the said period furnished after the due date
in accordance with the provisions of section 39, except where such return is
furnished after commencement of any proceedings under section 73 or section 74 in
respect of the said period, shall be payable on that portion of the tax which is paid by
debiting the electronic cash ledger.".
Section 50 • THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
Proviso to Section 50(1)
bihar-goods-and-services-tax-amendment-act-2021-sec-50.json
•
Section 50
{
"act_title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021",
"act_slug": "bihar-goods-and-services-tax-amendment-act-2021",
"section_label": "Section",
"section": {
"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.\".",
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},
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