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 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2019 [notification No. S.O. 321, dated the 03rd July, 2019, published in the Bihar Gazette, Extraordinary, vide number 770, dated the 03rd July, 2019], shall come into force.

2. This notification shall come into force on the 24th September, 2019.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.