CBIC amends GSTR-9 instructions to reflect the increased time period for claiming ITC and amendments
The CBIC has issued Central Goods and Services Tax (Third Amendment) Rules, 2022 vide Notification No. 22/2022-Central Tax dated November 15, 2022 to amend the instructions of GSTR-9 so as to reflect the increased time period for claiming Input Tax Credit ("ITC") and amendments.
For the figures, letters and words "between April, 2022 to September, 2022” have been substituted with “of April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted.
Further, in the Table, in second column,
(I) against serial numbers 10 & 11, for the figures and words “April, 2022 to September, 2022”, the figures, letters and words “April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted;
(II) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted;
(III) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted.
