In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar , on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. 06/2019-State Tax (Rate), dated the 29th March, 2019, published in the Bihar Gazette, Extraordinary, vide number 504 dated the 29th March, 2019In the said notification, in the first paragraph,-

(a) for the words "in whose case the liability to", the words ", who shall" shall be substituted;

(b) for the words "shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier", the words "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls" shall be substituted.

2. This notification shall come into force with effect from the 2nd day of June, 2021.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.