In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017, (Bihar Act 12, 2017) (hereinafter referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Department notification No. S.O. 159, dated the 15th April, 2024, published in the Bihar Gazette, Extraordinary, vide number-390, dated the 15th April, 2024, namely:-

In the said notification, in para 4, for the words and letters "1st day of April, 2024", the words and letters "15th day of May, 2024" shall be substituted.

2. This notification shall come into force from 1st day of April, 2024.

[(File No. Bikri kar/GST/vividh-21/2017 (Part-17) 2715)]

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.