In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendment in the notification of Commercial Taxes Department notification No S.O. 388, dated the 14th October, 2019, published in the Bihar Gazette, Extraordinary, vide number 1156, dated the 14th October, 2019, namely: -

In the said notification in the opening paragraph, for the words and figures "financial years 2017-18 and 2018-19", the words and figures "financial years 2017-18, 2018-19 and 2019-20" shall be substituted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.