In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the 'Bihar Goods and Services Tax (Seventh Amendment) Rules, 2018'.

(2) They shall be deemed to have come into force with effect from the 12th day of June, 2018.

2. In the Bihar Goods and Services Tax Rules, 2017, -

(i) in rule 125, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(ii) in rule 129, for the words "Director General of Safeguards", wherever they occur, the words "Director General of Anti-profiteering" shall be substituted;

(iii) in rule 130, in sub-rule (2), for the words "Director General of Safeguards", at both places where they occur, the words "Director General of Anti-profiteering" shall be substituted;

(iv) in rule 131, for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted;

(v) in rule 132, in sub-rule (1), for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted;

(vi) in rule 133, for the words "Director General of Safeguards", wherever they occur, the words "Director General of Anti-profiteering" shall be substituted.

By the order of Governor of Bihar,

Dr. Pratima.

Commissioner-cum-Secretary.