CBIC amends instructions of GSTR-9: Notification
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- Last Updated on 17 November, 2022
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Notification No. 22/2022–Central Tax dated November 15th, 2022
The CBIC has issued a notification to amend the instructions of Form GSTR-9 in order to give effect to the change of time limit for claiming ITC, issuing credit or debit notes & making amendments in outward supplies for the previous year. The words ‘April 2022 to September 2022’ have now been substituted with ‘April 2022 to October 2022 filed up to 30th November 2022’ in the relevant places.
Notably, vide Finance Act, 2022, the time limits specified under the law for various compliance requirements such as time limit to avail Input Tax credit, time limit to claim adjustment of tax relating to credit note, time limit relating to rectification of GSTR 1 and GSTR 3B, etc. have been changed from September to November 30th. These changes are made effective from October 1st, 2022.
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