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    <title>Amendment of section 14.</title>
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    <description>The amendment substitutes &quot;three years&quot; with &quot;five years&quot; in the proviso to section 14(1) of the Goods and Services Tax (Compensation to States) Act, thereby extending the period for the removal of difficulties to five years with effect from the date of commencement of the Act.</description>
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      <description>The amendment substitutes &quot;three years&quot; with &quot;five years&quot; in the proviso to section 14(1) of the Goods and Services Tax (Compensation to States) Act, thereby extending the period for the removal of difficulties to five years with effect from the date of commencement of the Act.</description>
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