In exercise of the powers conferred by subsection (2) of section 1 of the Bihar goods and services tax (second amendment) Ordinance, 2020 (hereinafter referred to as the said Ordinance), the Governor of Bihar hereby appoints the 30thday of June, 2020, as the date on which the provisions of sections 2 and 12 of the said Ordinance, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.