The Government of Bihar on July 11, 2023, issued the Bihar Goods and Services Tax (Amendment) Bill, 2023 to further amend the Bihar Goods and Services Tax Act, 2017.
The following has been stated namely: -
• Section 109 which states “Constitution of Appellate tribunals” has been substituted namely: -
“Constitution of Appellate Tribunals and their Benches. Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or Revisional Authority under this Act."
• Section 110 and 114 has been Omitted
• The following has been inserted in Section 122: -
“(1B) any electronic commerce operator who—
(i) Allows an unregistered person, other than a person exempted from registration by notification issued under this Act, to supply goods or services or both through it:
(ii) It allows inter-State supply of goods or services or both by a person who is not eligible to make such inter-State supply: or
(iii) Fails to furnish in the return to be furnished under sub-section (4) of section 52, the correct details of any outward supply of goods made through it by a person exempted from obtaining registration under this Act.
This shall come into force on such date as the State Government shall appoint by notification.
[Notification No. 546]
