# The Bihar Goods and Services Tax (Amendment) Act, 2018, Section 28: Amendment of section 143

- Act: The Bihar Goods and Services Tax (Amendment) Act, 2018 (Act 14 of 2018)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2018/section/28/

## Text

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.".

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