Clause 117 - Amendment of section 30. - Finance (No. 2) Bill, 2024

Amendment of section 30. 117. In section 30 of the Central Goods and Services Tax Act, in sub-section (2), after the proviso, the following proviso shall be inserted, namely: Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed. .