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[Cites 0, Cited by 0] [Section 38(11)] [Section 38] [Entire Act]

State of Bihar - Subsection

Section 38(11)(iv) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022

(iv)by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or