In exercise of the powers conferred by sub-section (3) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department Notification No.13/2017-State Tax (Rate), dated the 29th June, 2017, published in theBihar Gazette, Extraordinary, 556, dated the 29th June, 2017, namely:-

In the notification, in Annexure III, for the words and figures "during the Financial Year __________ under forward charge", the words and figures "from the Financial Year _____________ under forward charge and have not reverted to reverse charge mechanism ", shall be substituted.

2. This notification shall come into force with effect from 27th July,2023.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.