In exercise of the powers conferred by subsection (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act 16, 2021), the Governor of Bihar hereby appoints the 1st day of August, 2021, as the date on which the provisions of sections 4 and 5 of the said Act shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.