Short title, extent and commencement.

sections | Officers under this Act ee

Authorisation of officers of central tax as proper | 16 officer in certain circumstances

Tax liability on composite and mixed supplies Section 10 Composition levy Section 11 Power to grant exemption from tax 22 | Section 11A Power not to recover Goods and Services Tax not levied or short levied as a result of General Practice

Section 12 Time of supply of goods 25 | Section 13 Time of supply of services 26 | Section 14 Change in rate of tax in respect of supply of goods or services Section 15 Value of taxable supply 28 |

1. (42) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 Contents viI Section 16 Eligibility and conditions for taking input tax | 31 credit Section 17 Apportionment of credit and blocked credits EX Section 18 Availability of credit in special circumstances Section 19 Taking input tax credit in respect of inputs and capital goods sent for job work Manner of distribution of credit by Input Service Distributor Manner of recovery of credit distributed in excess CHAPTER - VI REGISTRATION |section2z | Persons liable for registration |section2a | Persons not liable for registration 42 | |section24 | Compulsory registration in certain cases 42 | |section2s | Procedure for registration 43 | err p—p— 2 Section 27 Special provisions relating to casual taxable person and non-resident taxable person Section 28 Amendment of registration 46 | |section2o | Cancellation or suspension of registration |sectiondo | Revocation of cancellation of registration [40 | CHAPTER- VII TAX INVOICE, CREDIT AND DEBIT NOTES Ee Section31a | Facility of digital payment to recipient. EX |sectionoz | Prohibition of unauthorised collection of tax 52 | Amount of tax to be indicated in tax invoice and other documents
2. (42) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 Contents VIII EE CT ACCOUNTS AND RECORDS EE rer toss ronnie rsemns [55 RETURNS EET pT and input tax credit EE Cr EE CR ions ment te EE CE EE Cr ons Jom a Ee Fe owns [maemo] PAYMENT OF TAX = Eee amounts conditions enzo | mrt on stp
3. (42) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 Contents xX EC mss [commotion Ee Er REFUNDS LT 2 Ep a Ep pre ee Ep ee EY EC ASSESSMENT EE Ep Ee Ee Ee [rr p—— [Ey pep Fo [pg ep———r— AUDIT Ee Pe £2 INSPECTION, SEARCH, SEIZURE AND ARREST Cer ee rcimss [metonstmom mormon [0 ® Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad ® 2025 Contents X Section 70 Power to summon persons to give evidence and | 91 produce documents Section 71 Access to business premises 02 | Section 72 Officers to assist proper officers 02 |

Section 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

Section 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts

Section 74A Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward

Section 75 General provisions relating to determination of tax

Section 76 Tax collected but not paid to Government

Section 77 Tax wrongfully collected and paid to Central | 101 Government or State Government

Section 78 Initiation of recovery proceedings

Section 79 Recovery of tax

Section 80 Payment of tax and other amount in| 104 instalments

Section 81 Transfer of property to be void in certain cases

Section 82 Tax to be first charge on property

Section 83 Provisional attachment to protect revenue in | 104 certain cases

Section 84 Continuation and validation of certain recovery | 105 proceedings

1. (42) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 Contents XI

companies svn uy rp oe 107 moray con omae ion a interest or penalty in certain cases ADVANCE RULING EF Fr a PPV Te PV Te FP Cee wm Clemens wm Er yy FV Ruling (§:) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i)

2025 Contents XII Advance Ruling circumstances National Appellate Authority National Appellate Authority APPEALS AND REVISION of appeal (§:) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i)

2025 Contents XIII Section 119 Sums due to be paid notwithstanding appeal, etc Section 120 Appeal not to be filed in certain cases Section 121 Non appealable decisions and orders

Section 122 Penalty for certain offences Section 122A Penalty for failure to register certain machines used | 132 in manufacture of goods as per special procedure Section 122B Penalty for failure to comply with track and trace 133 mechanism Section 123 Penalty for failure to furnish information return Section 124 Fine for failure to furnish statistics Section 125 General penalty Section 126 General disciplines related to penalty Section 127 Power to impose penalty in certain cases Section 128 Power to waive penalty or fee or both Section 128A Waiver of interest or penalty or both relating to | 135 demands raised under section 73, for certain tax periods Section 129 Detention, seizure and release of goods and | 136 conveyances in transit Section 130 Confiscation of goods or conveyances and levy | 138 of penalty Section 131 Confiscation or penalty not to interfere with | 139 other punishments Section 132 Punishment for certain offences Section 133 Liability of officers and certain other persons Section 134 Cognizance of offences Section 135 Presumption of culpable mental state Section 136 Relevancy of statements under certain (§:) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i)

2025 Contents Xv [ Jemee[ TRANSITIONAL PROVISIONS MISCELLANEOUS documents and computer printouts as documents and as evidence (§:) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i)

2025 Contents XV

by taxable person in certain cases certain grounds record Circumstances

mn without consideration

(§:) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i)

2025 Contents XVI Activities or transactions to be treated as supply | 169 of goods or supply of services Activities or transactions which shall be treated | 172 neither as a supply of goods nor a supply of services

1. (42) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 1 THE BIHAR GOODS AND SERVICES TAX ACT, 2017 [Bihar Act 12, 2017]* AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Bihar and the matters connected therewith or incidental thereto BE it enacted by Legislature of Bihar in the Sixty-eighth Year of the Republic of India as follows:-

1. (1) This Act may be called the Bihar Goods and Services Tax Act, 2017.
2. (2) It extends to the whole of the State of Bihar.
3. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: