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<h1>Bihar GST Amendment Rules 2018, Rule 12, Effective June 21, 2019, as Per Section 164 of 2017 Act.</h1> The Governor of Bihar has designated June 21, 2019, as the effective date for the implementation of the Bihar Goods and Services Tax (Fourteenth) Amendment Rules, 2018, specifically rule 12. This decision is based on the authority granted by section 164 of the Bihar Goods and Services Tax Act, 2017. The amendment was initially announced in a notification from the Commercial Taxes Department, dated January 3, 2019, and published in the Bihar Gazette. The order was issued by the Commissioner of State Tax-cum-Secretary on May 8, 2019.