In exercise of the powers conferred by sub-section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2021 [Bihar Act 16, 2021], the Governor of Bihar hereby appoints the 1st day of January, 2022, as the date on which the provisions of sections 2, 3 and 7 to 16 of the said Act shall come into force, refer attachment for further details.