Time bar for GST filings restricts late submission of returns and statements, with limited notified exceptions and sanctions. The Act institutes three year time bars for furnishing outward supply details, returns, annual returns and operator statements, while allowing government notifications to permit exceptions; it empowers the Government to specify registration exemptions on Council recommendation; revises assessment timelines and late filing with an additional late fee and continuing interest or late fee liabilities; streamlines the appellate tribunal structure under the Central Act; imposes penalties on electronic commerce operators for facilitating supplies by unregistered or ineligible persons or for incorrect statement details; and provides for consent based sharing of taxpayer information via the common portal with prescribed safeguards.