Amendment to Section 30 of the Central Goods and Services Tax Act
In Section 30 of the Central Goods and Services Tax Act, there have been changes made to sub-section (1). Previously, the law required actions to be taken within thirty days from the date of receiving a cancellation order. This specific time frame has been replaced with more flexible language, allowing for actions to be carried out "in such manner, within such time and subject to such conditions and restrictions, as may be prescribed." This change provides more adaptability in handling cases related to the cancellation order. Additionally, a proviso that was part of this section has been removed entirely. These amendments aim to provide more flexibility and potentially simplify the process for those affected by cancellation orders under this Act.
Note: It is an AI generated summary for reference purpose only.
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;
