S.O. 74, Dated 14th January 2021— In exercise of the powers conferred by sub-section (2) of section 1 of the Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act 09, 2020) (hereinafter referred to as the said Act), the Governor of Bihar hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the said Act shall come into force.