The Government of Bihar on July 26, 2023, issued an amendment to notification No. 13/2017-State Tax (Rate), dated June 29, 2017, which states “Bihar Goods and Services Tax paid on Reverse Charge on certain supply of service
The following has been stated namely: -
In Annexure III, the words and figures “during the Financial Year ____ under forward charge”, has been substituted namely: -
“from the Financial Year____under forward charge and have not reverted to reverse charge mechanism”
This will be in effect from July 27, 2023
[Notification No. 08/2023- State Tax (Rate)]