In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the Commercial Taxes Department notification No S.O. 221 dated the 06th August, 2018 published in the Bihar Gazette, Extraordinary, vide number. 754, dated the 06th August, 2018, namely:

In the said notification, in paragraph 2 ,-

(i) in clause (i), for the figures, letters and word "31st August, 2018", the figures, letters and word "31stJanuary, 2019" shall be substituted;

(ii) in clause (iv), for the figures, letters and word "30th September, 2018", the figures, letters and word "28th February, 2019" shall be substituted.

2. This notification shall come in to force with effect from 31st December, 2018.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.