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<h1>Amendment to Section 44: Annual GST Return Filing Deadline Set to Three Years, With Possible Extensions Under Conditions.</h1> Section 44 of the Central Goods and Services Tax Act is amended by renumbering it as sub-section (1) and adding a new sub-section (2). Sub-section (2) stipulates that a registered person cannot file an annual return for a financial year after three years from the due date. However, the government, based on the Council's recommendations and subject to specified conditions and restrictions, may allow a registered person or a class of registered persons to file the annual return even after the three-year period has lapsed.