The Government of Bihar on September 30, 2023, issued a notification to amend Notification No. S.O. 284, dated November 16, 2017, related to the exemption to all taxpayers from payment of tax on advances received in case of supply of goods.
The following amendment has been stated:
In the said notification, with effect from October 01, 2023, after the words and figures “composition levy under section 10 of the said Act”, the words and figures “, other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act,” has been inserted.
[Notification No. S.O. 242]
