Vidhi Codex

The Bihar Goods and Services Tax Act, 2017

The Bihar Goods and Services Tax Act, 2017

Tax201792 sections8 chapters

This law establishes the Goods and Services Tax system specifically for the state of Bihar, replacing older indirect taxes like VAT and service tax. It applies to all businesses and individuals supplying goods or services within the state, including interstate traders. By creating a single, unified tax structure, the Act simplifies compliance for taxpayers and ensures a seamless flow of goods across state borders. This reform aims to boost the state's economy by reducing the cascading effect of taxes and making the tax system more transparent and efficient for everyone involved.

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Chapter 1 PRELIMINARY →

  1. 1Short title, extent and commencement.
  2. 2Provided 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.

Chapter II ADMINISTRATION →

  1. 3Officers under this Act.
  2. 4Act.
  3. 5Powers of officers.
  4. 6Authorisation of officers of central tax as proper officer in certain

Chapter III LEVY AND COLLECTION OF TAX →

  1. 7Scope of supply.
  2. 8Tax liability on composite and mixed supplies.
  3. 9Levy and collection.-
  4. 10Composition levy.
  5. 11Power to grant exemption from tax.
  6. 12Time of supply of goods.-
  7. 13Time of supply of services.-
  8. 14Change in rate of tax in respect of supply of goods or services.
  9. 15Value of taxable supply.

Chapter V INPUT TAX CREDIT →

  1. 16Eligibility and conditions for taking input tax credit.
  2. 17Apportionment of credit and blocked credits. -
  3. 18Availability of credit in special circumstances.-
  4. 19Taking input tax credit in respect of inputs and capital goods sent
  5. 20Manner of distribution of credit by Input Service Distributor.
  6. 21Manner of recovery of credit distributed in excess.
  7. 22Persons liable for registration.
  8. 23Constitution [except the State of Jammu and Kashmir, States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand]s!.
  9. 24Compulsory registration in certain cases.
  10. 25Government on the recommendations of the Council.
  11. 26Deemed registration.
  12. 27Special provisions relating to casual taxable person and non-resident
  13. 28Amendment of registration.
  14. 29Services Tax Act shall be deemed to be a rejection or approval under this Act.
  15. 30Revocation of cancellation of registration.-
  16. 31Tax invoice.
  17. 32Prohibition of unauthorised collection of tax-
  18. 33Amount of tax to be indicated in tax invoice and other documents.-
  19. 34Credit and debit notes.-
  20. 106Substitued by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07

Chapter VIII ACCOUNTS AND RECORDS →

  1. 121Substitued for the words "an auto generated statement" by The Bihar Goods and Services
  2. 122August, 2025.
  3. 123Omitted the words "and" by The Bihar Goods and Services Tax (Amendment) Act, 2025
  4. 124Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of
  5. 126Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07 of

Chapter XIX OFFENCES AND PENALTIES →

  1. 127Power to impose penalty in certain cases.-
  2. 128Power to waive penalty or fee or both.-
  3. 129Detention, seizure and release of goods and conveyances in
  4. 130Confiscation of goods or conveyances and levy of penalty.
  5. 131Confiscation or penalty not to interfere with other punishments.-
  6. 132Punishment for certain offences.-
  7. 133Liability of officers and certain other persons.
  8. 134Commissioner.
  9. 135Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.
  10. 136Relevancy of statements under certain circumstances.
  11. 137Offences by Companies.
  12. 138Compounding of offences.-

Chapter XX TRANSITIONAL PROVISIONS →

  1. 139Migration of existing taxpayers.
  2. 140Transitional arrangements for input tax credit.
  3. 141Transitional provisions relating to job work.-
  4. 142Miscellaneous transitional provisions.-

Chapter XXI MISCELLANEOUS →

  1. 143Jobwork procedure.
  2. 144Presumption as to documents in certain cases.-
  3. 145Admissibility of micro films, facsimile copies of documents and
  4. 146Common Portal.
  5. 147Deemed Exports.
  6. 148Special procedure for certain processes.
  7. 149Goods and services tax compliance rating.-
  8. 150Obligation to furnish information return.-
  9. 151Power to collect statistics.
  10. 152Bar on disclosure of information.-
  11. 153Taking assistance from an expert.
  12. 154Power to take samples.-
  13. 155Burden of Proof.
  14. 156Persons deemed to be public servants.-
  15. 157Protection of action taken under this Act.-
  16. 158Disclosure of information by a public servant.
  17. 159Publication of information in respect of persons in certain cases.
  18. 160Commissioner, or any other officer authorised by him in this behalf, circumstances of the case justify it.
  19. 161Rectification of errors apparent on the face of record.
  20. 162Bar on jurisdiction of civil courts.
  21. 163Levy of fee.
  22. 164Power of Government to make rules.-
  23. 165Power to make regulations.
  24. 166Laying of rules, regulations and notifications.
  25. 167Delegation of powers.-
  26. 168Power to issue instructions or directions.-
  27. 169Service of notice in certain circumstances.
  28. 170Rounding off of tax etc.
  29. 171Anti-profiteering Measure.
  30. 172Removal of difficulties.-
  31. 173Repeal.
  32. 174Saving.

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