Limitation on delayed GST filings: statutory bar on late returns and statements, subject to government exceptions and conditions. The Act imposes a uniform limitation barring registered persons and operators from furnishing outward supply details, periodic returns, annual returns and operator statements after a period of three years from the due date, while permitting the Government, on Council recommendation and under prescribed conditions, to allow exceptions. It amends input tax payment language and supplier payment requirement, refines valuation exclusions and adds treatment for goods/services used for corporate social responsibility, restructures appellate bench terminology and tribunal designation, expands e commerce operator penalties for facilitation by ineligible suppliers, and inserts a new data sharing power for the common portal subject to supplier/recipient consent and a non liability clause for the Government and portal.