Section 121 - Amendment of section 29. - Finance Act, 2020

Amendment of section 29. 121. 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 optout of the registration voluntarily made under sub-section (3) of section 25: . ************* NOTES:- 1. Come into the force w.e.f. 01-01-2021 vide NOTIFICATION NO 92/2020-Central Tax dated 22-12-2020