In section 16 of the principal Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:–– “(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;”.
Section 3: Amendment of section 16
The Bihar Goods and Services Tax (Amendment) Act, 2021State Act of Bihar · Act 16 of 2021
Where this provision sits
| Act | The Bihar Goods and Services Tax (Amendment) Act, 2021 |
|---|---|
| Section | 3 |
| Marginal note | Amendment of section 16 |
| Jurisdiction | State of Bihar |
| Status | In force as published by the source |
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