Section 14 - Amendment of section 29. - Central Goods and Services Tax (Amendment) Act, 2018

Amendment of section 29. 14 . In section 29 of the principal Act , (a) in the marginal heading after the word Cancellation , the words or suspension shall be inserted; (b) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:- Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. ; (c) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. .