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of <h1>Amendment to GST Compensation Act: Extending Time Limit for Addressing Difficulties from 3 to 5 Years Under Section 14.</h1> Clause 138 of the Finance Bill, 2020 proposes an amendment to section 14 of the Goods and Services Tax (Compensation to States) Act, 2017. The amendment seeks to extend the time limit for addressing difficulties under the Act from three years to five years, effective from the commencement date of the Act.
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