Amendment of section 30.
121. 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.”.
1. To come into force w.e.f. 1st day of November, 2024 vide Notification No. 17/2024–Central Tax dated 27-09-2024
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