section 12
Insertion of new section 53d in the original Act
The Bihar Goods and Services Tax (Amendment) Act, 2019Tax201933 sections
Statutory text
12- ewy vf/kfu;e esa ubZ /kkjk 53d dk var%LFkkiuA& ewy vf/kfu;e vf/kfu;e dh /kkjk 53 ds i'pkr~ fuEufyf[kr /kkjk var%LFkkfir dh tk,xh] vFkkZr~ %& “53d- dfri; jdeksa dk varj.k& tgka fdlh jde dks bl vf/kfu;e ds v/khu bySDVªkWfud udn [kkrs ls dsUnzh; dj ;k ,dhd`r dj ;k midj ds v/khu bySDVªkWfud udn [kkrs esa varfjr fd;k tkrk gS] ogka ljdkj dsUnzh; dj ;k ,dhd`r dj ;k midj [kkrs dks] bySDVªkWfud udn [kkrs ls varfjr dh xbZ jde ds cjkcj jde dk ,slh jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] varj.k djsxh”
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