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<h1>Finance Bill 2023 amends CGST Act, adds 3-year deadline for outward supply details under Section 37.</h1> Clause 132 of the Finance Bill, 2023, amends section 37 of the Central Goods and Services Tax Act by adding sub-section (5). This new provision establishes a three-year deadline for registered persons to submit details of outward supplies for a tax period. However, the Government, upon the Council's recommendation, may extend this deadline for specific registered persons or classes of persons through a notification, subject to specified conditions and restrictions.