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FINANCE ACT, 2023

Central Goods and Services Tax


Section 141 - Amendment of section 30

Amendment of section 30.

141.    In section 30 of the Central Goods and Services Tax Act, in sub-section (1),—

(a)    for the words "the prescribed manner within thirty days from the date of service of the cancellation order:", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed." shall be substituted;

(b)    the proviso shall be omitted.