https://www.taxtmi.com/acts?id=38775 Amendment substitutes the period in the proviso to section 172(1) of the Central Goods and Services Tax Act, replacing the earlier three-year limitation with five years as effected by the Finance Act, 2020, thereby extending the temporal benchmark specified in that proviso without altering other text of section 172(1). en-us Sat, 28 Mar 2020 11:20:42 +0530 Sat, 28 Mar 2020 11:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38775 Amendment substitutes the period in the proviso to section 172(1) of the Central Goods and Services Tax Act, replacing the earlier three-year limitation with five years as effected by the Finance Act, 2020, thereby extending the temporal benchmark specified in that proviso without altering other text of section 172(1). Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 11:20:42 +0530 https://www.taxtmi.com/acts?id=38775