CourtMesh

Section 7: Amendment of section 31

The Bihar Goods and Services Tax (Second Amendment) Act, 2020State Act of Bihar · Act 9 of 2020

In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:— “Provided that the Government may, on the recommendations of the Council, by 5 िबहार गजट (असाधारण), 10 vxLr 2020 notification,—

(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;

(b) subject to the condition mentioned therein, specify the categories of services in respect of which—

(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or

(ii) tax invoice may not be issued.”.

Where this provision sits

ActThe Bihar Goods and Services Tax (Second Amendment) Act, 2020
Section7
Marginal noteAmendment of section 31
JurisdictionState of Bihar
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Bihar Goods and Services Tax (Second Amendment) Act, 2020 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.