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<h1>Bihar GST Rules Amended: Threshold Lowered from 10 Crore to 5 Crore Effective August 1, 2023 u/r 48(4).</h1> The notification dated 13th June 2023, issued by the Commercial Tax Department of Bihar, amends Notification No. S.O. 110 from 6th May 2020. Under the authority of sub-rule (4) of rule 48 of the Bihar Goods and Services Tax Rules, 2017, and following the Council's recommendations, the amendment changes the threshold amount in the first paragraph from 'ten crore rupees' to 'five crore rupees,' effective from 1st August 2023. This change is authorized by the Governor of Bihar and documented by the Commissioner State Tax-cum-Secretary.