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of <h1>Amendment to Section 25 of IGST Act 2017: Extending Difficulty Removal Period from 3 to 5 Years.</h1> Clause 132 of the Finance Bill, 2020 proposes an amendment to section 25 of the Integrated Goods and Services Tax Act, 2017. The amendment seeks to extend the time limit for the removal of difficulties from three years to five years, calculated from the date of commencement of the Act. This change allows for a longer period to address any issues that may arise in the implementation of the Act.
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