Section 121 - Amendment of section 30

Amendment to Section 30 of the Central Goods and Services Tax Act

Section 30 of the Central Goods and Services Tax (CGST) Act has been amended. This amendment specifically targets sub-section (2) of Section 30. A new proviso has been added after the existing proviso in this sub-section. The newly inserted proviso states that the revocation of the cancellation of registration will now be subject to certain conditions and restrictions. These conditions and restrictions will be prescribed separately. This change implies that revoking a canceled registration under the CGST Act will not be automatic but will require compliance with specific guidelines that will be established in due course.