Bihar Ordinance No. 09, 2020State Ordinance of Bihar · No. 12 of 2017
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 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