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of <h1>Section 142 of Bihar GST Act: Transitional Provisions for Pre-GST Goods Returns, Price Revisions, and Refund Claims Explained.</h1> Section 142 of the Bihar Goods and Services Tax Act, 2017 outlines transitional provisions related to the shift from existing tax laws to the GST regime. It covers scenarios such as the return of goods sold before the GST implementation, price revisions in pre-GST contracts, and refund claims for taxes paid under previous laws. The section specifies conditions for refunds, the treatment of input tax credits, and the handling of tax liabilities arising from appeals or revisions initiated under the old tax laws. It also addresses tax implications for goods on approval, agent-principal transactions, and dual taxation under previous statutes.
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