# Bihar Goods and Services Tax (Second Amendment) Act, 2020, Section 12: Amendment of section 172

- Act: Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Act 9 of 2020)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-second-amendment-act-2020/section/12/

## Text

In section 172 of the principal Act, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted.

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