section 28
Amendment of registration.
The Bihar Goods and Services Tax Act, 2017Tax201792 sections8 chapters
Chapter V INPUT TAX CREDIT
Statutory text
- (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.
- (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 47
- (2) The proper officer may, on the basis of information furnished under sub- section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed: Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed: Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.
- (3) Any rejection or approval of amendments under the Central Goods and
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