Bihar Goods and Services Tax (Second Amendment) Rules, 2025

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....Bihar, on the recommendations of the Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Bihar Goods and Services Tax (Second Amendment) Rules, 2025.     (2) They shall be deemed to have come into force with effect from the 27th March, 2025 2. In the Bihar Goods and Services ....

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....b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, the ....