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of <h1>Amendment to Section 30 of GST Act: New Proviso for Conditions on Revoking Registration Cancellations in Finance Bill 2024.</h1> Clause 117 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 30 of the Central Goods and Services Tax Act. It introduces an additional proviso in sub-section (2), allowing the Central Government to establish conditions and restrictions for the revocation of registration cancellations. This amendment aims to provide the government with regulatory authority to define specific criteria for reversing the cancellation of a GST registration, thereby enhancing the administrative framework for managing tax registrations.
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