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    <title>Bihar Goods and Services Tax (Amendment) Act, 2020.</title>
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    <description>Bihar Goods and Services Tax law is amended to empower the Government, on the Council&#039;s recommendations, to extend statutory time limits by notification where compliance or completion of actions is prevented by force majeure. Notifications may have retrospective effect, subject to the stated commencement limitation. Force majeure includes war, epidemic, flood, drought, fire, cyclone, earthquake and other calamities affecting implementation of the law. Actions taken under the repealed amendment ordinance are preserved and treated as taken under the amended law.</description>
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