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    <title>Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020</title>
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    <description>The ordinance amends the GST Act to revise territorial definitions, extend references to services, alter invoice wording, permit de-registration where liability ceases or is voluntarily relinquished, authorize tiered time extensions for compliance, prescribe TDS certificate form and manner, impose penalty liability on persons retaining benefits of specified transactions equal to tax evaded or input tax credit involved, expand offence coverage to those causing or retaining benefits of offences, subject transitional input tax credit to prescribed timing and manner, extend certain assessment limitation periods, amend Schedule II wording, and prescribe retrospective exemptions and reduced tax treatment for specified supplies.</description>
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    <pubDate>Thu, 02 Jul 2020 00:00:00 +0530</pubDate>
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      <title>Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020</title>
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      <description>The ordinance amends the GST Act to revise territorial definitions, extend references to services, alter invoice wording, permit de-registration where liability ceases or is voluntarily relinquished, authorize tiered time extensions for compliance, prescribe TDS certificate form and manner, impose penalty liability on persons retaining benefits of specified transactions equal to tax evaded or input tax credit involved, expand offence coverage to those causing or retaining benefits of offences, subject transitional input tax credit to prescribed timing and manner, extend certain assessment limitation periods, amend Schedule II wording, and prescribe retrospective exemptions and reduced tax treatment for specified supplies.</description>
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      <pubDate>Thu, 02 Jul 2020 00:00:00 +0530</pubDate>
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