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<h1>Section 143 of CGST Act Amended: Commissioner Can Extend Periods by Additional Year, Two Years for Sufficient Cause.</h1> In the Central Goods and Services Tax (Amendment) Act, 2018, section 143 of the principal Act is amended. In sub-section (1), clause (b), a new proviso is added allowing the Commissioner to extend the period of one year and three years by an additional period not exceeding one year and two years, respectively, upon showing sufficient cause.