Limitation period under GST law extended from three years to five years in the amended proviso to section 172. The Central Goods and Services Tax Act was amended in the proviso to section 172(1) by substituting the words "three years" with "five years", thereby ... Summary
Limitation period under GST law extended from three years to five years in the amended proviso to section 172.
The Central Goods and Services Tax Act was amended in the proviso to section 172(1) by substituting the words "three years" with "five years", thereby extending the period stated in that proviso. The amendment came into force with effect from 30-06-2020 by notification.
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