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<h1>Finance Bill 2022 amends CGST Act Section 39: New tax return deadlines and conditions for non-resident taxpayers.</h1> Clause 104 of the Finance Bill, 2022, proposes amendments to section 39 of the Central Goods and Services Tax Act. It changes the deadline for non-resident taxable persons to file returns from twenty to thirteen days after the month ends. It revises sub-section (7) to allow registered persons to pay either self-assessed tax or a prescribed amount. It alters sub-section (9) to set November 30 as the deadline for rectifying return errors. Sub-section (10) is amended to require the furnishing of outward supply details as a condition for filing returns for the tax period.