In the S.O. 203, dated 10th October, 2017 published in the Gazette of Bihar, Extraordinary, Commercial Taxes Department, which was published vide no. 922 dated-10th October, 2017 in the Gazette of Bihar, Extraordinary in column (iii) -

for,

"the letter of undertaking shall cease to be valid if the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A State Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, and it shall resume being valid after such tax and interest is paid."

read,-

"(iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A State Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule is paid, the facility of export without payment of integrated tax shall be restored."

By order of the Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary,

Commercial Taxes Department.