Section 15(ba) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(ba)in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of retum under section 39 in respect of such supplies;
