CBIC amends instructions of GSTR-9: Notification
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 17 November, 2022
Latest from Taxmann
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.
Click Here To Read The Full Notification
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
