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<h1>Bihar GST Fifth Amendment Rules 2020 Effective June 8 u/s 164 and Rule 3 Authority.</h1> The provisions of the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2020, are set to take effect from June 8, 2020. This decision is made under the authority granted by section 164 of the Bihar Goods and Services Tax Act, 2017, in conjunction with rule 3 of the Fifth Amendment Rules. The notification, issued by the Commercial Taxes Department, was initially published on May 14, 2020, and formalized by the Governor of Bihar.