Section 12: Amendment of section 49

Bihar Goods and Services Tax (Amendment) Ordinance, 2022State Ordinance of Bihar · No. 12 of 2017

In section 49 of the principal Act,––

(a) in sub-section (2), the words, figures and letter “or section 43A” shall be omitted;

(b) in sub-section (4), after the words “subject to such conditions”, the words “and restrictions” shall be inserted;

(c) after sub-section (11), the following sub-section shall be inserted, namely:— “(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed.”.

Where this provision sits

Act	Bihar Goods and Services Tax (Amendment) Ordinance, 2022
Section	12
Marginal note	Amendment of section 49
Jurisdiction	State of Bihar
Status	In force as published by the source

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