In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with clause (c) of rule 9 and rule 25 of the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide Commercial Taxes Department notification No. S.O. 321 dated the 3rd July, 2019, published in the Bihar Gazette, Extraordinary, vide number 770 dated the 3rd July , 2019, the Governor of Bihar, hereby appoints the 21st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.