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        F. Acts / Amendment Acts

        Section 130 - Amendment of section 172.

        Finance Act, 2020
        Central Goods and Services Tax

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        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.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              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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