Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020

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.... of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Bihar is pleased to promulgate the following Ordinance:- 1. Short title and commencement.- (1) This Ordinance may be called the Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020. (2) Save as otherwise provided in this Ordinance, the provisions of this Ordinance shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into for....

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.... (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).". 7. Amendment of section 31.-In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- "Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to....

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...." shall be omitted. 11. Amendment of section 140.-In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (a) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted....