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of <h1>Bihar GST Rules Amended: Rules 122, 124, 125, 134, 137 Omitted; Rule 127 Revised; Effective December 2022.</h1> The Bihar Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from December 1, 2022, were enacted under the authority of the Governor of Bihar, following the Council's recommendations. The amendments include the omission of rules 122, 124, 125, 134, and 137 from the Bihar Goods and Services Tax Rules, 2017. Additionally, changes are made to rule 127, where the term 'Duties' is replaced with 'Functions,' and the wording is adjusted to reflect the authority's responsibilities. An updated definition of 'Authority' is provided in the Explanation following rule 137.
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