(1) Subject to the provisions of sub-section (2), the notification of the Commercial Taxes Department notification No. S.O. 371, dated the 30th September, 2019, issued by the State Government on the recommendations of the Council, in exercise of the powers under sub- section (2) of section 7 of the principal Act, shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017 No refund shall be made of all such state tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times.
Patna Phagu Chauhan Dated 26th September 2022 Governor of Bihar.
THE FIRST SCHEDULE [See section 16(1) ] Notification number and date Amendment Date of effect of amendment
(1) (2) (3) Commercial Taxes Department Notification No. S.O. 128, dated the 23rd January, 2018 In the said notification, in paragraph 1, for the words “furnishing of returns and computation and settlement of integrated tax”, the following shall be substituted, namely:–– “furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number S.O. 401, dated the 26th December, 2019, all functions provided under the Bihar Goods and Services Tax Rules, 2017.” 22nd June, 2017.
THE SECOND SCHEDULE [See section 17(1) ] Notification number and date Amendment Date of effect of amendment
(1) (2) (3) Commercial Taxes Department Notification No. S.O.101, dated the 29th June, 2017 In the said notification, in the Table, against serial number 2, in column (3), for the figures “24”, the figures “18” shall be substituted.
1st July, 2017.
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