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 amendment in notification of the Commercial Taxes Department notification No. S.O. 110 dated the 6th May, 2020, published in the Bihar Gazette, Extraordinary, vide number 267 dated the 6th May, 2020, namely:-

In the said notification, in the first paragraph, after the words "notifies registered person, other than", the words "a government department, a local authority," shall be inserted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.