The Government of Bihar on July 25, 2023, published the Bihar Goods and Services Tax (Amendment) Act, 2023
The provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette appoint
The following has been amended namely: -
• In section 10 which states “Composition levy”
(a) in sub-section (2), in clause (d), the words "goods or" shall be omitted
(b) in sub-section (2A), in clause (c), the words "goods or" shall be omitted.
• In Section 16 states “Eligibility and conditions for taking input tax credit”
(a) in the second proviso, for the words "added to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted;
(b) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted.
• In Section 17 which states “Apportionment of credit and blocked credits”
(a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely:— "except,— (i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and (ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule."
(b) in sub-section (5), after clause (f), the following clause shall be inserted, namely:— "(fa) goods or services or both received by a taxable person, which is used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;"
[Notification No. Bihar Act 12, 2023]
