GST amendment replaces three years with five years in the proviso to section 25, effective from 30-06-2020. Section 25 of the Integrated Goods and Services Tax Act, 2017 is amended in the proviso to sub-section (1) by substituting the words "five years" for ... Summary
GST amendment replaces three years with five years in the proviso to section 25, effective from 30-06-2020.
Section 25 of the Integrated Goods and Services Tax Act, 2017 is amended in the proviso to sub-section (1) by substituting the words "five years" for "three years". The amendment changes the time period stated in the proviso and applies with effect from 30-06-2020.
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