GSTR-9 Amendments in line with ITC Claim & Invoice amendments till Nov 30 notified by CBIC

Central Board of Indirect Taxes and Customs (CBIC) has notified changes in form GSTR-9 (GST Annual return) in Line with the extension of the due date to claim Input Tax Credit (ITC) and make amendments in Invoices till November 30.

The Notification reads as follows:

You May Also Refer: Benefit of extended time limit to avail ITC till Nov 30 applicable for FY 21-22 as well: CBIC helpdesk clarifies

The Central Government designated October 1, 2022, as the day on which the provisions of sections 100 to 114 of the Finance Act, 2022, with the exception of clause (c) of sections 110 and 111, shall take effect in Notification No. 18/2022-Central Tax dated 28.09.2022.

Thereby, the time limit for the following compliances in respect of a particular financial year has been extended and fixed as 30th November of the next financial year, or furnishing of the relevant annual return, whichever is earlier.

Click here to know the Provisions: Finance Act provisions of sections 100 to 114 related to GST notified w.e.f. 1st Oct 2022

With notification of Section 100, the due date for claiming Input Tax credit (ITC) now stands as “thirtieth day of November”.

For Deeper Insight Read: Know the new due date for claiming ITC for FY 21-22! No its not 30th Nov