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        F. Acts / Amendment Acts

        Section 134 - Amendment of section 25.

        Finance Act, 2020
        Integrated Goods and Services Tax

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        GST amendment replaces three years with five years in the proviso to section 25, effective from 30-06-2020. Section 25 of the Integrated Goods and Services Tax Act, 2017 is amended in the proviso to sub-section (1) by substituting the words 'five years' for 'three years'. The amendment changes the time period stated in the proviso and applies with effect from 30-06-2020.
                        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.

                              GST amendment replaces three years with five years in the proviso to section 25, effective from 30-06-2020.

                              Section 25 of the Integrated Goods and Services Tax Act, 2017 is amended in the proviso to sub-section (1) by substituting the words "five years" for "three years". The amendment changes the time period stated in the proviso and applies with effect from 30-06-2020.


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