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of <h1>Amendment to Section 30 of CGST Act: Extension for Revocation of Registration Cancellation Up to 60 Days Possible</h1> Clause 120 of the Finance Bill, 2020 proposes an amendment to section 30 of the Central Goods and Services Tax Act. It allows the Additional Commissioner or Joint Commissioner to extend the period for filing an application for revocation of registration cancellation by up to thirty days. Additionally, the Commissioner can further extend this period by another thirty days. This amendment aims to provide jurisdictional tax authorities with the discretion to grant extensions based on sufficient cause and documented reasons.
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