Commencement of legislation: Bihar GST Amendment provisions commence in staged tranches, with general and specified sections activated separately. The Governor, under clause (b) of sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2023, appoints commencement dates: sections 2 to 23 (except sections 14 to 18) shall come into force on 1 October 2023, while sections 14 to 18 shall come into force on 1 August 2023, by State tax notification S.O. 259 dated 5 October 2023.
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Commencement of legislation: Bihar GST Amendment provisions commence in staged tranches, with general and specified sections activated separately.
The Governor, under clause (b) of sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2023, appoints commencement dates: sections 2 to 23 (except sections 14 to 18) shall come into force on 1 October 2023, while sections 14 to 18 shall come into force on 1 August 2023, by State tax notification S.O. 259 dated 5 October 2023.
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