S.O. 183, Dated 25th November 2020—In exercise of the powers conferred by subsection (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 555, dated the 29th June, 2017, namely:— In the said notification, in the Table, - (i) against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted; (ii) against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted; 2. This notification shall come into force on the date of their publication in the official gazette.   S.O. 184, Dated 25th November 2020— In exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commercial Taxes Department notification No. S.O. 129, dated the 09th June, 2020, published in the Bihar Gazette, Extraordinary, vide number 348, dated the 09th June, 2020, namely:- In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely: - “Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended upto the 31stday of October, 2020.”.