The CBIC amends the instructions of GSTR-9 in Notification No. 22/2022-Central Tax dated November 15, 2022, 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 upto 30th November 2022”.
Against serial numbers 10 ,11 ,12 and 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. Description of Serial Number is as below:
| Table 10 | Supplies / tax declared through Amendments (+) (net of debit notes) |
| Table 11 | Supplies / tax reduced through Amendments (-) (net of credit notes) |
| Table 12 | Reversal of ITC availed during previous financial year |
| Table 13 | ITC availed for the previous financial year |
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Published on: November 17, 2022