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, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 212 dated the 8th May, 2019, published in the Bihar Gazette, Extraordinary, vide number 598 dated the 8th May, 2019 , namely:-

In the said notification, in the third paragraph, in the second proviso, for the figures, letters and words "31st day of May, 2021", the figures, letters and words "31st day of July, 2021" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 31st day of May, 2021.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.