The Bihar Goods and Services Tax (Amendment) Act, 2020
The Bihar Goods and Services Tax (Amendment) Act, 2020
Tax20204 sections
This Act amends the Bihar state tax law to allow the government to postpone time limits for filing returns and making payments. The government can extend these deadlines when businesses cannot operate due to natural disasters like floods, cyclones, or earthquakes. These extensions can also be applied to dates in the past to provide relief to companies facing severe crises. Essentially, it creates a legal mechanism to protect taxpayers from penalties during unforeseen calamities that make normal compliance impossible.
PDF: pending for this language.