The Government of Bihar on July 22, 2026, issued the Bihar Goods and Services Tax (Amendment) Bill, 2026 to further amend the Bihar Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 15 of the Bihar Goods and Services Tax Act, 2017, in sub-section (3), for clause (b), the following clause shall be substituted, namely:—
"(b) after the supply has been effected, if a credit note for such exemption has been issued by the supplier and the input tax credit attributable to such exemption has been reversed by the recipient of supply in accordance with the provisions of section 34.".
• In sub-section (1) of section 34 of the Bihar Goods and Services Tax Act, after the words "both are found wanting", the words, figures, brackets and letter 'or where an exemption is granted as per clause (b) of sub-section (3) of section 15' shall be inserted.
• In section 54 of the Bihar Goods and Services Tax Act,—
(a) in sub-section (6), after the words "zero-rated goods or services or both", the words, brackets, letter and figure "or unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3)" shall be inserted;
(b) in sub-section (14), after the words "notwithstanding anything contained in this section", the words "other than in cases where a refund of tax on account of goods exported from India along with payment of tax is claimed", shall be inserted.
[Notification No. V.S.V.-16/2026-3306/V.S]
