Sri Lanka Consolidated Acts

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Goods And Services Tax Act (No. 26 of 2000) - Sect 10

Amendment of section 16 of the principal enactment

10. Section 16 of the principal enactment amended by Act No. 11 of 1998 is hereby further amended as follows :"
(a) in subsection (1) of that section, by the substitution, for the words "a period of twenty four months", of the words "a period of twelve months"';
(b) by the repeal of subsection (2) of that section, and the substitution therefor of the following :-
"(2) The Commissioner-General"
(a) shall on receipt of an application made under subsection (1):
(b) may at any time,

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