In exercise of the powers conferred by sub-rule (4) of rule 48 of the Bihar Goods and Services Tax Rules, 2017, the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. S.O. 110, dated the 06th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 267, dated the 06th May, 2020, namely:-

In the said notification, in the first paragraph, -

(i) for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.