Section 6: Amendment of section 30

“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)Union territory Regulations of Delhi · 2017

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 Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)
Section	6
Marginal note	Amendment of section 30
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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