Section 38(11) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(11)by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or(iv)by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or(v)by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (72) of section 49 subject to such conditions and restrictions as may be prescribed; or(vi)by such other class of persons as may be prescribed.
