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of <h1>Amendment Extends Compensation Period from Three to Five Years Under GST Act, Section 14.</h1> Section 14 of the Goods and Services Tax (Compensation to States) Act, 2017, has been amended by the Finance Act, 2020. In sub-section (1) of this section, the proviso has been modified to extend the period mentioned from 'three years' to 'five years.' This amendment affects the duration specified within the original legislation concerning the compensation to states under the Goods and Services Tax framework.
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