In exercise of the powers conferred by subsection (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Ordinance, 2023 (Bihar Ordinance No. 1, 2023), the Governor of Bihar hereby appoints the 1st day of October, 2023, as the date on which the provisions of the said Ordinance, shall come into force.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.