In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments-

(i) in the Commercial Taxes Department notification No S.O.169 dated the 21st September, 2017 published in the Bihar Gazette, Extraordinary, vide number. 875, dated the 21st September, 2017; and

(ii) in the Commercial Taxes Department notification No S.O.235 dated the 10th September, 2018 published in the Bihar Gazette, Extraordinary, vide number. 837, dated the 10th September, 2018 , namely:-

In the said notifications, in the first paragraph in the proviso, for the words, figures and letters "July, 2017 to November, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to February, 2019" and "31stday of March, 2019" shall be respectively 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.