Section 12(12) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(12)Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed.
