- In section 30 of the Central Goods and Services Tax 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).".
