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

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....le 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 force of that provision. 2. Amendment of section 2.-In section 2 of the Biha....

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....incipal 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 be a tax invoice; or (ii) tax invoice may not be issued.". 8. Amendment of section 51.- In section 51 of the principal Act,- (a) for sub-section (3), the following sub-section shall be substituted, name....

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.... (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; (d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words ....