In exercise of the powers conferred by rule 5 of the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide Commercial Taxes Department notification No. S.O. 321 dated the 3rd July, 2019, published in the Bihar Gazette, Extraordinary, vide number 770, 3rd July, 2019, the Governor of Bihar, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.