FINANCE ACT, 2020
Central Goods and Services Tax
Section 122 - Amendment of section 30
Amendment of section 30.
122. In section 30 of the Central Goods and Services Tax Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely:—
“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,—
(a) by the Additional Commissioner or the Joint Commissioner, as thecase may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”.
Notes:
1.To come into force w.e.f. 01-01-2021 vide Notification No 92/2020- Central Tax dated 22-12-2020
