Section 3 in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
3. Amendment of section 29.—
In section 29 of the principal Act, in sub-section (2), —(a)in clause (4), for the words “returns for three consecutive tax periods”, the words “the return for a financial year beyond three months from the due date of furnishing the said return” shall be substituted;(b)in clause (2), for the words “a continuous period of six months”, the words “such continuous tax period as may be prescribed” shall be substituted.
