Section 49(2) in Bihar Goods and Services Tax Act, 2017
(2)The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with [section 41 or section 43A] [Substituted 'section 41' by Bihar Act No. 14 of 2018, dated 10.12.2018.], to be maintained in such manner as may be prescribed.
