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<h1>Bihar Implements Rule 87(13) and GST Form PMT-09 Effective April 21, 2020, Under GST Act 2017.</h1> The notification from the Commercial Tax Department of Bihar, dated May 14, 2020, announces the enforcement of rule 87(13) and Form GST PMT-09 under the Bihar Goods and Services Tax Act, 2017. These provisions came into effect on April 21, 2020, as per the powers granted by section 164 of the Act and relevant rules from the Bihar Goods and Services Tax (Fourth Amendment) Rules, 2019. The Governor of Bihar authorized this implementation, as documented in the Bihar Gazette, Extraordinary. The order was issued by the Commissioner of State Tax-cum-Secretary.