AMENDMENTS IN THE Goods and Services Tax (Compensation to States) ACT, 2017:

S.No.

Amendment

Clause of the Finance Bill, 2020

1.

Section 14 of the Goods and Service Tax (Compensation to States) Act is being amended to make provision for enabling the issuance of removal of difficulties orders for another 2 years, i.e. till five years from the date of commencement of the said Act.

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