https://www.taxtmi.com/notifications?id=146678 Bihar Goods and Services Tax (Second Amendment) Act, 2020 revises composition levy, registration cancellation, revocation, tax-invoice and tax-deduction certificate provisions. It extends penalty and prosecution exposure to persons causing specified transactions and retaining their benefits, including transactions involving wrongful input tax credit. Transitional credit provisions are retrospectively made subject to prescribed time and manner requirements. Schedule II is retrospectively revised by removing references to activities undertaken whether or not for consideration. Retrospective State tax treatment is prescribed for specified supplies, with no refund of tax already collected. en-us Mon, 10 Aug 2020 00:00:00 +0530 Thu, 20 Aug 2026 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146678 Bihar Goods and Services Tax (Second Amendment) Act, 2020 revises composition levy, registration cancellation, revocation, tax-invoice and tax-deduction certificate provisions. It extends penalty and prosecution exposure to persons causing specified transactions and retaining their benefits, including transactions involving wrongful input tax credit. Transitional credit provisions are retrospectively made subject to prescribed time and manner requirements. Schedule II is retrospectively revised by removing references to activities undertaken whether or not for consideration. Retrospective State tax treatment is prescribed for specified supplies, with no refund of tax already collected. Notifications GST - States Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146678