In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide Commercial Taxes Department notification No. S.O. 125, dated the 14th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 302, dated the 14th May, 2020, the Governor of Bihar, hereby appoints the 8th day of June, 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