In exercise of the powers conferred by sub-section (3) of section 1 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Governor of Bihar, hereby appoints the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force.

By order of the Governor of Bihar,

DR. PRATIMA,

Commissioner State Tax-cum-Secretary,