Section 10 in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
10. Amendment of section 47.—
In section 47 of the principal Act, in sub-section (1),——(a)the words “or inward” shall be omitted;(b)the words and figures “‘or section 38” shall be omitted;(c)after the words and figures “section 39 or section 45”, the words and figures “or section 52” shall be inserted.
