Section 12: Amendment of section 130

The Bihar Goods and Services Tax (Amendment) Act, 2021State Act of Bihar · Act 16 of 2021

In section 130 of the principal Act, ––

(a) in sub-section (1), for the words “Notwithstanding anything contained in this Act, if ”, the word “Where” shall be substituted;

(b) in sub-section (2), in the second proviso, for the words, brackets and figures “amount of penalty leviable under sub-section (1) of section 129”, the words “penalty equal to hundred per cent. of the tax payable on such goods” shall be substituted;

Where this provision sits

Act	The Bihar Goods and Services Tax (Amendment) Act, 2021
Section	12
Marginal note	Amendment of section 130
Jurisdiction	State of Bihar
Status	In force as published by the source

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