Section 38(2) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(2)The auto-generated statement under sub-section (1) shall consist of——(a)details of inward supplies in respect of which credit of input tax may be available to the recipient; and(b)details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,—
