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<h1>Amendment to Section 52 of CGST Act: Commissioner Can Extend Time Limits for Statements, Effective January 1, 2020.</h1> Section 52 of the Central Goods and Services Tax Act has been amended to allow the Commissioner to extend the time limits for furnishing statements and annual statements for specific classes of registered persons. This extension can be made through a notification and must be based on reasons recorded in writing. Additionally, any time limit extension notified by the Commissioner of State tax or Union territory tax will automatically be considered notified by the Commissioner. These amendments took effect on January 1, 2020, as per the relevant notification.