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of <h1>Amendments to Section 39, Central GST Act: New Deadlines and Provisions for Tax Payment and Return Filing.</h1> Section 39 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2022. The amendment changes the deadline in sub-section (5) from 'twenty' to 'thirteen.' Sub-section (7) revises the proviso, requiring registered persons to pay tax based on inward and outward supplies or an alternative amount as prescribed. Sub-section (9) replaces specific wording and changes the deadline to 'the thirtieth day of November.' Sub-section (10) allows the government to permit late return filing under certain conditions, even if previous returns or outward supply details are pending.
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