In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar hereby appoints the 21st day of November, 2019, as the date from which the provisions of the Bihar Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [Commercial Taxes Department notification No S.O. 07 dated the 3rd January, 2019 published in the Bihar Gazette, Extraordinary, vide number 18, dated the 3rd January, 2019], shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.