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<h1>Amendment to Section 140 of CGST Act mandates compliance within specified time frames for credit reclamation from July 1, 2017.</h1> Section 140 of the Central Goods and Services Tax Act has been amended effective from July 1, 2017. The amendments involve inserting the phrase 'within such time and' across various sub-sections to specify time frames for compliance. Sub-sections (1), (2), (3), (5), (6), (7), (8), and (9) are revised to include this phrase, indicating that actions related to existing laws, stock goods, and credit reclamation must occur within prescribed times and manners. These changes were enforced starting May 18, 2020, as per Notification No. 43/2020 - Central Tax dated May 16, 2020.