Extension of filing time: Commissioner may notify time-limit extensions for GST statements; state/UT notifications deemed equivalent. Amendment inserts provisos to Section 52 empowering the Commissioner to extend the time limit for furnishing periodic statements and the annual statement for specified classes of registered persons by notification, with reasons recorded in writing; extension of the annual statement also requires the Council's recommendation, and any extension notified by a Commissioner of State Tax or Commissioner of Union Territory Tax is deemed to be notified by the Commissioner.