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of <h1>Finance Bill 2023: New Three-Year Deadline for E-Commerce Operators' Statements Under CGST Act Section 52(15) Amended</h1> Clause 135 of the Finance Bill, 2023, amends section 52 of the Central Goods and Services Tax Act by adding sub-section (15). This new provision establishes a three-year deadline for electronic commerce operators to submit statements under sub-section (4). However, the Government, based on the Council's recommendations, may extend this deadline for certain operators or classes of operators through a notification, subject to specified conditions and restrictions.
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