Section 19 in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
19. Retrospective effect to notification issued under sub-section (2) of section 7 of the principal Act.—
(1)Subject to the provisions of sub-section (2), the notification of the Commercial Taxes Department notification No. 8.0. 371, dated the 30" September, 2019, issued by the State Government on the recommendations of the Council, in exercise of the powers under sub- section (2) of section 7 of the principal Act, shall be deemed to have, and always to have, for all purposes, come into force on and from the Ist day of July, 2017.(2)No refund shall be made of all such state tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been inforce at all material times.
