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