Bihar Goods and Services Tax (Amendment) Act , 2021
No: 16 Dated: Aug, 09 2021
बिहार माल और सेवा कर अधिनियम, 2017
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
[Bihar Act 16, 2021]
An Act to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
BE It enacted by the Legislature of the State of Bihar in the Seventy-second Year of the Republic of India as follows :-
1. Short title and commencement.— (1) This Act may be called the Bihar Goods and Services Tax (Amendment) Act , 2021.
(2) Save as otherwise provided in this Act, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. Amendment of section 7.— In the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:––
“(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.
Explanation.––For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;”.
3. Amendment of section 16.— In section 16 of the principal Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:––
“(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;”.
4. Amendment of section 35.— In section 35 of the principal Act, sub-section (5) shall be omitted.