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of <h1>Finance Bill 2023 amends CGST Act Section 39, setting a 3-year deadline for tax returns with possible extensions.</h1> Clause 133 of the Finance Bill, 2023, proposes an amendment to section 39 of the Central Goods and Services Tax Act. It introduces a new sub-section (11), establishing a three-year deadline for registered persons to submit tax returns for a given period. However, the Government, upon the Council's recommendation, may extend this deadline through notification, allowing specific registered persons or classes of persons to file returns beyond the three-year limit, subject to specified conditions and restrictions.
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