In exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. S.O. 115 dated the 1st day of July, 2021 published in the Bihar Gazette, Extraordinary, vide number 564 dated the 1st day of July, 2021, namely:-

In the said notification, in the first paragraph,-

(i) in clause (i), -

a. for the figures, letters and words "30th day of May, 2021", the figures, letters and words "29th day of June, 2021" shall be substituted;

b. for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted;

(ii) in proviso to clause (i),-

a. for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted;

b. for the figures, letters and words "15th day of June, 2021", the figures, letters and words "15th day of July, 2021" shall be substituted;

(iii) in clause (ii),-

a. for the figures, letters and words "30th day of May, 2021", the figures, letters and words "29th day of June, 2021" shall be substituted;

b. for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of May, 2021.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.