GST – States – S.O. 222 – Dated:- 9-8-2018 – Commercial Tax Department Notification The 9th August 2018 S.O. 222 -In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2018. (2) They shall come into force from immediate effect. 2. In the Bihar Goods and Services Tax Rules, 2017, – (i) after rule 109, the following rule 109A shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or
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