In exercise of the powers conferred by sixth proviso to rule 46 of the Bihar Goods and Services Tax Rules, 2017, the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in notification of the Commercial Taxes Department notification No. S.O. 111, dated the 06th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 268, dated the 06th May, 2020, namely:-

In the said notification,-

(i) in the first paragraph, for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;

(ii) in the second paragraph, for the figures, letters and words "1st day of October, 2020", the figures, letters and words"1st day of December, 2020" shall be substituted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.