Inapplicability of limitation expanded to include GST and benami laws, extending exclusion of time bars for offences. The Finance Act, 2021 amends the Schedule to the Economic Offences (Inapplicability of Limitation) Act, 1974 by inserting five entries, thereby adding the Prohibition of Benami Property Transactions Act and the Central, Integrated, Union Territory and Compensation-to-States Goods and Services Tax enactments to the list of statutes whose offences are subject to the inapplicability of limitation regime.