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<h1>CGST Section 39(1) amended to allow conditions and restrictions on filing time and requirements, effective 1 October 2025</h1> Section 39(1) of the Central Goods and Services Tax Act is amended to broaden the filing requirement language: the phrase 'and within such time' is replaced with 'within such time, and subject to such conditions and restrictions,' enabling imposition of conditions and restrictions on the timing/filing requirements; the amendment takes effect from 1 October 2025.