In section 172 of the principal Act, in sub-section
(1), in the proviso, for the words “three years”, the words “five years” shall be substituted.
Section 12: Amendment of section 172
The Bihar Goods and Services Tax (Second Amendment) Act, 2020State Act of Bihar · Act 9 of 2020
Where this provision sits
| Act | The Bihar Goods and Services Tax (Second Amendment) Act, 2020 |
|---|---|
| Section | 12 |
| Marginal note | Amendment of section 172 |
| Jurisdiction | State of Bihar |
| Status | In force as published by the source |
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