section 7
Amendment of section 39 of the principal Act
The Bihar Goods and Services Tax (Amendment) Act, 2019ewy vf/kfu;e dh /kkjk 39 esa] (d) mi/kkjk (1) vkSj mi/kkjk (2) ds LFkku ij fuEufyf[kr mi/kkjk,a j[kh tk,axh] vFkkZr~ %& "(1) fdlh buiqV lsok forjd ;k vfuoklh djk/ks; O;fä ;k /kkjk 10 ;k /kkjk 51 ;k /kkjk 52 ds mica/kksa ds v/khu dj dk lank; djus okys O;fä ls fHkUu izR;sd jftLVªhd`r O;fä] izR;sd dySaMj ekl ;k mlds fdlh Hkkx ds fy, eky ;k lsokvksa ;k nksuksa dh vkod vkSj tkod iwfrZ;ksa] izkIr fd, x, buiqV dj izR;;] lans; dj] lanÙk dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq, ,sls iz:i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] bySDVªkWfud :i ls fooj.kh izLrqr djsxk % ijarq ljdkj] ifj"kn~ dh flQkfj”k ij] jftLVªhd`r O;fä;ksa ds dfri; oxZ dks vf/klwfpr dj ldsxh] tks ,slh 'krksZu vkSj fucZ/kuksa ds] tks mlesa fofufnZ"V fd, tk,a] v/khu jgrs gq,] izR;sd frekgh ;k mlds fdlh Hkkx ds fy, fooj.kh izLrqr djsxkA (2) /kkjk 10 ds mica/kksa ds v/khu dj dk lank; djus okyk dksbZ jftLVªhd`r O;fä] izR;sd foŸkh; o"kZ ;k mlds fdlh Hkkx ds fy,] jkT; esa vkorZ] eky ;k lsokvksa ;k nksuksa dh vkod iwfrZ;ksa] lans; dj] lanÙk dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq, ,sls iz:i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] bySDVªkWfud :i ls fooj.kh izLrqr djsxkA"; ([k) mi/kkjk (7) ds LFkku ij fuEufyf[kr mi/kkjk j[kh tk,xh] vFkkZr~ %& "(7) izR;sd jftLVªhd`r O;fä] ftlls mi/kkjk (1) ds v/khu fooj.kh izLrqr fd;k tkuk visf{kr gS vkSj tks ,sls O;fä ls fHkUu gS] ftls mlds ijarqd ;k mi/kkjk (3) ;k mi/kkjk (5) esa fufnZ"V fd;k x;k gS] ljdkj dks] ,slh fooj.kh ds vuqlkj 'kks/; dj dk lank; ml rkjh[k ls iwoZ djsxk] ftldks mlds }kjk ,slh fooj.kh izLrqr fd;k tkuk visf{kr gS % ijarq mi/kkjk (1) ds ijarqd ds v/khu fooj.kh izLrqr djus okyk izR;sd jftLVªhd`r O;fä] fdlh ekl ds nkSjku] eky ;k lsokvksa ;k nksuksa dh vkod vkSj tkod iwfrZ;ksa] izkIr fd, x, buiqV dj izR;;] lans; dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq, ,sls iz:i jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] ljdkj dks 'kks/; dj dk lank; djsxk % ijarq ;g vkSj fd mi/kkjk (2) ds v/khu fooj.kh izLrqr djus okyk izR;sd jftLVªhd`r O;fä] fdlh frekgh ds nkSjku] jkT; esa vkorZ] eky ;k lsokvksa ;k nksuksa dh vkod iwfrZ;ksa] lans; dj vkSj ,slh vU; fof'kf"V;ksa dks /;ku esa j[krs gq, ,sls iz:i] jhfr vkSj ,sls le; ds Hkhrj] tks fofgr fd;k tk,] ljdkj dks 'kks/; dj dk lank; djsxkA"
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