Amendment to Section 172 of the Central Goods and Services Tax Act
The amendment to Section 172 of the Central Goods and Services Tax Act involves a change in the time period specified in sub-section (1) of the proviso. Previously, the duration mentioned was "three years," and this has now been extended to "five years." This change allows for a longer period within which certain provisions or actions under this section can be applied or enforced.
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Amendment of section 172.
130. In section 172 of the Central Goods and Services Tax Act, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted.
