The Department of Commercial Taxes, Govt. of Bihar on October 30, 2026, amended an older notification No. S.O. 110, dated May 06, 2020, related to the expansion of Eligible Supplies for Input Tax Credit Refund.
The following has been stated: -
• The Government has amended the relevant GST notification to expand the categories of supplies covered under the prescribed provisions.
• The amendment includes supplies made to registered persons, exports, supplies received from unregistered persons where tax is payable under the Reverse Charge Mechanism (RCM), and import of services.
• The amendment shall come into force with effect from January 01, 2027.
[Notification No.: S.O. 235]
