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<h1>Amendments to Section 54 of CGST Act: Time frame extended, form changes, and new clause for SEZ supplies.</h1> Section 54 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2022. Changes include replacing certain words in sub-section (1) to alter the form requirements, extending the time frame in sub-section (2) from six months to two years, and omitting specific references in sub-section (10). Additionally, a new sub-clause has been added to the Explanation, addressing zero-rated supplies to Special Economic Zones, specifying the due date for furnishing returns related to such supplies.