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    <title>Bihar Goods and Services Tax (Second Amendment) Act, 2020.</title>
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    <description>Bihar Goods and Services Tax law expands composition levy restrictions to services, revises cancellation and revocation of registration, and enables notified tax-invoice alternatives for specified services. Penalty and prosecution liability extends to persons retaining benefits of specified prohibited transactions conducted at their instance. Transitional input tax credit is made subject to prescribed time and manner retrospectively. The framework also prescribes retrospective State-tax treatment for fishmeal and specified agricultural-machinery parts, bars refunds of tax already collected under the retrospective exemption, and preserves actions taken under the repealed ordinance.</description>
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