# Bihar Goods and Services Tax (Second Amendment) Act, 2020, Section 6: Amendment of section 30

- Act: Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Act 9 of 2020)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-second-amendment-act-2020/section/6/

## Text

In section 30 of the principal 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).".

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