In exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commercial Taxes Department notification No. S.O. 129, dated the 09th June, 2020, published in the Bihar Gazette, Extraordinary, vide number 348, dated the 09th June, 2020, namely:-

In the said notification, in the first paragraph, in the proviso to clause (i),

(i) for the words, figures and letters "29th day of November, 2020", the words, figures and letters "30th day of March, 2021" shall be substituted.

(ii) for the words, figures and letters "30th day of November, 2020", the words, figures and letters "31st day of March, 2021" shall be substituted

2. This notification shall be deemed to have come into force with effect from 1st day of December, 2020.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.