Section 6: Amendment of section 30

The Bihar Goods and Services Tax (Second Amendment) Act, 2020State Act of Bihar · Act 9 of 2020

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).”.

Where this provision sits

Act	The Bihar Goods and Services Tax (Second Amendment) Act, 2020
Section	6
Marginal note	Amendment of section 30
Jurisdiction	State of Bihar
Status	In force as published by the source

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