In pursuance of sub-rule (2) of rule 1 of the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2021, No. S.O. 155, published in the Bihar Gazette Extraordinary vide number 868, dated the 18th October, 2021, the Governor of Bihar, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.