Section 15 in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
15. Amendment of section 54.— In section 54 of the principal Act, —
(a)in sub-section (1), in the proviso, for the words and figures “the return furnished under section 39 in such”, the words “such form and” shall besubstituted;(b)in sub-section (2), for the words “six months”, the words “two years” shall be substituted;(c)in sub-section (10), the words, brackets and figure “under sub-section (3) ” shall be omitted:(d)inthe Explanation, in clause (2), after sub-clause (4), the following sub-clause shallbe inserted, namely:—(ba)in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of retum under section 39 in respect of such supplies;
