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<h1>Bihar GST Amendment Act: Sections 4 and 5 Effective from August 1, 2021, per Governor's Notification.</h1> The notification issued by the Commercial Tax Department of Bihar, dated September 14, 2021, announces the enforcement of sections 4 and 5 of the Bihar Goods and Services Tax (Amendment) Act, 2021. As per the powers granted under subsection (2) of section 1 of the Act, the Governor of Bihar has designated August 1, 2021, as the effective date for these provisions. This order is issued by the Commissioner of State Tax-cum-Secretary, under the authority of the Governor of Bihar.