Clause 119 - Amendment of section 29. - Finance Bill, 2020

Amendment of section 29. 119. In section 29 of the Central Goods and Services Tax Act, in sub-section ( 1 ), for clause ( c ), the following clause shall be substituted, namely: ( c ) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section ( 3 ) of section 25: .