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of <h1>New Sub-Section 37(5) Limits GST Outward Supply Details Submission to 3 Years, with Possible Extensions by Government.</h1> Section 37 of the Central Goods and Services Tax Act has been amended by the Finance Act, 2023, to include a new sub-section (5). This provision stipulates that a registered person cannot furnish details of outward supplies for a tax period after three years from the due date. However, the government, upon the Council's recommendations, may allow registered persons or specific classes of registered persons to submit these details beyond the three-year limit, subject to specified conditions and restrictions.
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