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), (hereinafter referred to as the said Act), the Governor of Bihar hereby appoints the 1st day of June, 2021, as the date on which the provisions of section 6 of the said Act shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.