Section 8: Amendment of section 75

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

In section 75 of the principal Act, in sub-section

(12), the following Explanation shall be inserted, namely:–– ‘Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.’.

Where this provision sits

Act	The Bihar Goods and Services Tax (Amendment) Act, 2021
Section	8
Marginal note	Amendment of section 75
Jurisdiction	State of Bihar
Status	In force as published by the source

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