The Government of Bihar on October 28, 2024, issued the Bihar Goods and Services Tax (Second Amendment) Ordinance, 2024 to further amend the Bihar Goods and Services Tax Act, 2017.
The following has been amended namely: -
• Section 9 which states “Levy and collection” sub-section (1) has been substituted namely: -
“Subject to the provisions of sub-section (2), there shall be levied a tax called the Bihar goods and services tax on all intra- State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manneras may be prescribed and shall be paid by the taxable person”
• Section 11A which states “Power not to recover Goods and Services Tax not levied or short levied as a result of General Practice” shall be inserted namely: -
“Government is satisfied that—
(a) A practice was, or is, generally prevalent regarding levy of State tax (including non-levy thereof) on any supply of goods or services or both”
• Section 16 which states “Eligibility and conditions for taking input tax credit” the following sub-sections shall be inserted, namely: -
“(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.”
The ordinance shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
[Bihar Ordinance No. 01, 2024]
