Section 122 - Amendment of section 30. - Finance Act, 2020

Amendment of section 30. 122. 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). . ************* NOTES:- 1. Come into the force w.e.f. 01-01-2021 vide NOTIFICATION NO 92/2020-Central Tax dated 22-12-2020