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<h1>New Sub-section (15) Added to Section 52 of CGST Act: Statement Submission Restricted After Three Years With Exceptions</h1> Section 52 of the Central Goods and Services Tax Act is amended by adding sub-section (15), which prohibits operators from submitting a statement under sub-section (4) if more than three years have passed since the due date for submission. However, the government, based on the Council's recommendations, may issue a notification allowing an operator or a class of operators to submit this statement beyond the three-year limit, subject to specified conditions and restrictions.