# The Finance Act, 2020, Section 130: Amendment of Section 172

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/130/

## Text

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.

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