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    <description>Amendment substitutes the deadline set out in the fourth proviso of Notification No. S.O. 131 (17 May 2023) with a later date, extending the prescribed period. The change is made under section 148 of the Bihar Goods and Services Tax Act, 2017, on the Council&#039;s recommendation. The notification declares that it shall be deemed to have come into force from the earlier deadline, and includes administrative file reference and Gazette publication details.</description>
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