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Bihar Goods and Services Tax (Fifth Amendment) Rules, 2021

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....Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Bihar Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st day of June, 2021. 2. In the Biha....