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<h1>Finance Bill 2022 amends CGST Act, Section 52, setting November 30 as new deadline for error rectification.</h1> Clause 111 of the Finance Bill, 2022, proposes an amendment to section 52 of the Central Goods and Services Tax Act. It modifies sub-section (6) by replacing the phrase 'due date for furnishing of statement for the month of September' with 'thirtieth day of November.' This change establishes the thirtieth day of November following the end of the financial year, or the date of furnishing the relevant annual return, whichever is earlier, as the deadline for rectifying errors in statements submitted under sub-section (4).