1. Short Title and commencement.-(1) These rules may be called the Bihar Goods and Services Tax (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from 20th day of August, 2020. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with effect from 01st April, 2020, namely:-.....................