Amendment to Section 25 of the Integrated Goods and Services Tax Act, 2017
Section 25 of the Integrated Goods and Services Tax Act, 2017, has been amended. Specifically, in sub-section (1) of this section, a change has been made in the proviso. The original text that mentioned a time period of "three years" has now been updated to "five years." This amendment extends the period specified in the proviso from three to five years.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 25.
134. In section 25 of the Integrated Goods and Services Tax Act, 2017, in sub-section (1), in the proviso, for the words “three years”, the words “five years” shall be substituted.
