# The Finance Act, 2020, Section 122: Amendment of Section 30

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/122/

## Text

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).".

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