Substitued by The Bihar Goods and Services Tax (Amendment) Act, 2025 (Bihar Act no. 07

²⁰²⁵ Prior to substitution proviso read

of 2025) vide Notification No. 1338 Dated 12th August, as under: Provided that no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax and interest on such supply has been passed onto any other person. 107, Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for "Where a tax invoice has". 108, Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for "a debit note".

1. (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 54