In exercise of the powers conferred by section 128 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 amendments in notification of the Commercial Taxes Department notification No. S.O. 197, dated the 17th December, 2020, published in the Bihar Gazette, Extraordinary, vide number 957, dated the 17th December, 2020, namely:-

In the said notification, -

(i) in the first paragraph, for the figures, letters and words, "31st day of March", the figures, letters and words "30th day of June", shall be substituted;

(ii) in the first paragraph, for the figures, letters and words, "01st day of April", the figures, letters and words "1st day of July", shall be substituted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.