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State of Bihar - Section

Section 20 in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022

20. Repeal and Savings. —

(1)Bihar Goods and Services Tax (Amendment) Ordinance, 2022 (Bihar Ordinance No.02, 2022) is hereby repealed.
(2)Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken.THE FIRST SCHEDULE [See section 16(7)]
Notification number and date Amendment Date of effect of amendment
Commercial Taxes Department Notification No. S.O 128, dated the 23rd January, 2018. In the said notification, in paragraph 1, for the words “furnishing of returns and computation and settlement of integrated tax”, the following shall be substituted, namely:—"furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number S.0. 401, dated the 26" December, 2019, all functions provided under the Bihar Goods and Services Tax Rules, 2017." 22nd June, 2017.
THE SECOND SCHEDULE [See section 16(1)]
Notification number and date Amendment Date of effect of amendment
Commercial Taxes Department Notification No. S.O 101, dated against the 29th  June, 2017. In the said notification, in the Table,against serial number 2, in column (3), for the figures “24”, the figures “18” shall be substituted 1st July, 2017.