In partial modification of the notifications of the Commercial Taxes Department notification No. S.O. 129 dated the 09th June, 2020, published in the Bihar Gazette, Extraordinary, vide number 348, dated the 09th June, 2020 and notification No. S.O. 115 dated the 01st July, 2021, published in the Bihar Gazette, Extraordinary, vide number 564, dated the 01st July, 2021, 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 notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under subsection (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.