Bihar Goods and Services Tax (Second Amendment) Act, 2020.

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....notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2.- In section 2 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely :- "(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh;". 3. Amendment of section 10.- In section 10 of the principal Act, in sub-section (2), in clauses (b), (c) and (d), after the words "of goods", ....

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....ay 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, namely :- "(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed."; (b) sub-section (4) shall be omitted. 9. Amendment of section 122.- In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, nam....

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....t 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 "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; 12. Amendment of section 172.- In section 172....