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<h1>Bihar Amends GST Notification: Changes to Forward Charge Language in Annexure III Effective July 27, 2023.</h1> Notification No. 08/2023-State Tax (Rate), issued by the Commercial Tax Department of Bihar on July 26, 2023, amends Notification No. 13/2017-State Tax (Rate) dated June 29, 2017. The amendment, effective from July 27, 2023, modifies Annexure III by replacing the phrase 'during the Financial Year ____ under forward charge' with 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.' This change is made under the authority of the Bihar Goods and Services Tax Act, 2017, as recommended by the Council and ordered by the Governor of Bihar.