Section 5(1) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(1)the words and figures “and which have remained unmatched under section 42 or section 43” shall be omitted:(ii)in the first proviso, for the words and figures “furnishing of the return under section 39 for the month of September’, the words “the thirtieth day of November” shall be substituted;(d)after sub-section (3), the following sub-section shall be inserted, namely:—
