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of <h1>Finance Bill 2023 Amends CGST Act: New Three-Year Deadline for Annual Returns Under Section 44</h1> Clause 134 of the Finance Bill, 2023 amends section 44 of the Central Goods and Services Tax Act by introducing a new sub-section (2). This amendment imposes a three-year deadline for registered individuals to submit their annual return for a financial year, starting from the due date. However, it grants the Government the authority, upon the Council's recommendation, to extend this deadline through a notification for specific registered persons or classes, subject to certain conditions and restrictions.
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