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 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, with effect from the 1st day of August, 2023, for the words "ten crore rupees", the words "five crore rupees" shall be substituted.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.