Clause 120 - Amendment of section 30. - Finance Bill, 2020

Amendment of section 30. 120. 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 the case 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 ). .