Bihar Goods and Services Tax (Amendment) Act, 2023


The Government of Bihar recently issued a notification on 25th July, introducing significant amendments to the Bihar Goods and Services Tax Act, 2017. The amendment has empowered the government to provide relaxation to the bar against filing due returns including annual return and return of outward supplies after a period of three years from due date.

Any electronic ecommerce operator who—

  1. Allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply;
  2. Allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or
  3. Fails to furnish the correct details in the statement of any outward supply of goods effected
    through it by a person exempted from obtaining registration under this Act;

shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person.

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