Amendment of section 29.
121. In section 29 of the Central Goods and Services Tax Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely:—
“(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25:”.
1.To come into force w.e.f. 01-01-2021 vide Notification No 92/2020- Central Tax dated 22-12-2020
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