Effect given in GSTR 9 for 30th November 2022 (Last Date to Claim ITC for FY 21-22 and Last Date to Amend Invoice Pertaining to FY 21-22) vide Notification No. 22/2022–Central Tax | Dated: 15th November, 2022.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
G.S.R. 817(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement. -(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2022.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. 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, –
(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.
[F. No. CBIC-20/2/2022-GST]
RAJEEV RANJAN, Under Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide notification No. 3/2017-Central Tax, dated the 19thJune, 2017, published, vide number G.S.R. 610(E), dated the 19thJune, 2017 and last amended, vide notification No.19/2022 – Central Tax, dated the 28th September, 2022, vide number G.S.R. 734(E), dated the 28th September, 2022.
Though time is given for amendment, no provision for amendments in GST available for 2021-22 amendments now.
To Whomsoever the report concerns, also, have mind and time to spare and ability to ascertain the not-so -obvious implications/impact of the CHANGES effected/to be effected as narrated in the ‘NOTE’ !?
To get a true grip of the changes covered in the ‘NOTE’ being just one fresh set of changes, however, anyone might have to go back and keep in mind all the related changes made in the past . Otherwise, anyone’ s understanding and conclusion is most likely to go wrong !?