section 6
Amendment of section 30
The Bihar Goods and Services Tax (First Amendment) Act, 2020Tax202016 sections
Statutory 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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