Section 29 - Amendment of section 143 - Central Goods and Services Tax (Amendment) Act, 2018

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. .