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

State of Bihar - Subsection

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

(v)by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (72) of section 49 subject to such conditions and restrictions as may be prescribed; or