Section 28(2) in Bihar Goods and Services Tax Act, 2017
(2)The proper officer may, on the basis of information furnished under subsection (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed:Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed:Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.
