Amendment to Section 26 of the Union Territory Goods and Services Tax Act
Section 26 of the Union Territory Goods and Services Tax Act has been amended. Specifically, in subsection (1), the proviso has been changed. Previously, the proviso included the term "three years," but this has now been replaced with "five years." This amendment extends the period mentioned in the proviso from three years to five years, reflecting a change in the duration specified in this section of the Act.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 26.
138. In section 26 of the Union Territory Goods and Services Tax Act, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted.
