Section 29 in The Central Goods and Services Tax (Amendment) Act, 2018
29. In section 143 of the principal Act, in sub-section (1), in clause (b), after the provison, the following proviso shall be inserted, namely:
"Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.".
