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Home Acts & Rules Bill Bills FINANCE BILL, 2020 Chapters List Central Goods and Services Tax This
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Clause 120 - Amendment of section 30. - FINANCE BILL, 2020

FINANCE BILL, 2020
Central Goods and Services Tax
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Amendment of section 30.

120. In section 30 of the Central Goods and Services Tax Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely:––

“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,––

(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;

(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”.

 



 

Notes on Clauses:

Clause 120 of the Bill seeks to substitute the proviso to sub-section (1) of section 30 of the Central Goods and Services Tax Act so as to empower the jurisdictional tax authorities to extend the period provided to file an application for revocation of cancellation of registration.

 
 
 
 
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