Seeks to amend Notification No. 02/2019- State Tax (Rate), dated the 7thMarch, 2019

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..... 1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the said Act ), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Commercial Taxes Department notif .....

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..... payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. ; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - (iii) the Bihar Goods and Services Tax Rules, 2017, as applicable to a person paying tax under section 10 of the said Act shall, mutatis mutandis, apply to a person .....

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