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CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018


Section 29 - Amendment of section 143

Amendment of section 143.

29. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:—

“Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”.