Section 9: Amendment of section 122

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

In section 122 of the principal Act, after sub-section

(1), the following sub-section shall be inserted, namely:— “(1A) Any person who retains the benefit of a transaction covered under clauses (i),

(ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.”.

Where this provision sits

Act	The Bihar Goods and Services Tax (Second Amendment) Act, 2020
Section	9
Marginal note	Amendment of section 122
Jurisdiction	State of Bihar
Status	In force as published by the source

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