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November 22, 2022
GST Annual Return: CBIC amends GSTR-9 to Allow ITC Claims and Amendment of Invoices till 30th Nov
The Central Board of Indirect Taxes and Customs (CBIC) in Notification No. 22/2022- Central Tax dated November 15, 2022 amends the instruction of GSTR-9 to reflect the increased time period for claiming Input Tax Credit (ITC) and amendment. The words “April to September 2022” have been substituted with “April 2022 to October 2022 filed up to 30th November 2022.”
Last week, the GST portal started allowing the amendment related to FY 2021-22 in October 2022 return period. This is in line with the recent amendment in the GST Law wherein amendment can be done up to 30th Nov. of the next FY.
Notification No. 22/2022- Central Tax dated November 15, 2022 states that
“In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7,
– (A) for the figures, letters, and words “between April 2022 to September 2022”, the figures, letters, and words “of April 2022 to October 2022 filed up to 30th November 2022” shall be substituted;
(B) in the Table, in the 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 up to 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 up to 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 up to 30th November 2022” shall be substituted.”
