The Government of Bihar has issued the Bihar Goods and Services Tax (Amendment) Act, 2026 to further amend the Bihar Goods and Services Tax Act, 2017.
The amendments introduce changes relating to post-supply discounts, issuance of credit notes, and refund provisions.
The following has been stated:
• Section 15 has been amended to provide that post-supply discounts shall be allowed where the supplier issues a credit note and the recipient reverses the corresponding input tax credit (ITC) in accordance with Section 34.
• Section 34 has been amended to permit issuance of a credit note where a post-supply discount under Section 15(3)(b) is granted.
• Section 54 has been amended to:
o extend the provisional refund provisions to include unutilised ITC allowed under Section 54(3); and
o exclude refund claims relating to exports made on payment of tax from the withholding provisions under Section 54(14).
Please refer to the document attached below for more details.
