The Governor of Bihar has issued Order to specify the date on which Section 2 and Section 12 of the Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020 comes into force. The date so declared is 30th June, 2020. This date was specified by an Order dated 7th August, 2020.
It may be recalled that the Bihar Goods and Services Tax (Second Amendment) Ordinance, 2020 was promulgated on 2nd July, 2020.
Section 2 of the Ordinance covers amendments to Section 2 (114) of the Bihar Goods and Services Tax Act, 2017. Section 2 (114) deals with the definition of the term ‘Union Territory’. Prior to the Amendment, Section 2 (114) did not include Ladakh and placed Dadra and Nagar Haveli and Daman and Diu in two different clauses. The Amendment Ordinance now adds Ladakh to the list of Union Territories and includes Dadra and Nagar Haveli and Daman and Diu under one clause.
Section 12 of the Ordinance covers the amendment of Section 172 of the Bihar Goods and Services Tax Act, 2017. Section 172 deals with the removal of difficulties. It provides the Government with the power to make necessary provisions for the removal of any difficulty in giving effect to the Act. Prior to the Amendment, a period of three years was specified for this purpose. This period would have expired on 8th May, 2017. However, by virtue of the Ordinance, this period of three years has been substituted for a period of five years.
