https://www.taxtmi.com/acts?id=41515 The Central Goods and Services Tax Act is amended to renumber section 44 as sub-section (1) and insert a new time limit for annual returns. A registered person cannot furnish an annual return for a financial year after three years from its due date. The Government may, on the Council's tions and by notification, allow filing beyond that period subject to conditions and restrictions. The amendment comes into force on 01-10-2023. en-us Thu, 30 Mar 2023 16:45:39 +0530 Thu, 25 Jun 2026 12:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41515 The Central Goods and Services Tax Act is amended to renumber section 44 as sub-section (1) and insert a new time limit for annual returns. A registered person cannot furnish an annual return for a financial year after three years from its due date. The Government may, on the Council's tions and by notification, allow filing beyond that period subject to conditions and restrictions. The amendment comes into force on 01-10-2023. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:45:39 +0530 https://www.taxtmi.com/acts?id=41515