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    <title>Amendment of section 14.</title>
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    <description>Amendment substitutes the words &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, 2017, effecting a change in the statutory timeframe specified in that proviso.</description>
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      <title>Amendment of section 14.</title>
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      <description>Amendment substitutes the words &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, 2017, effecting a change in the statutory timeframe specified in that proviso.</description>
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