# The Finance Act, 2020, Section 140: Amendment of Section 14

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/140/

## Text

Goods and Services Tax (Compensation to States) Amendment of section 14 140. In section 14 of the Goods and Services Tax (Compensation to States) Act, 2017, (15 of 2017) in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.