A Notification dated 15th November 2022 has been published in which some amendments have been made as ordered by the Central Government after the recommendation of the Council in the Central Goods and Services Tax Rules, 2017, namely:-
These rules may be called the Central Goods and Services Tax (Third Amendment) Rules 2022 and shall come into effect on the date of their publication in the Official Gazette.
In the Central Goods and Services Tax Rules, the amendments are as follows:-
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 upto 30th November, 2022” shall be substituted;
(B) 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.
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This was the amendment as published on 15th November, the Central Board of Indirect Taxes and Customs in Notification No. 22/2022. To check the original document, you can check the attachment given below given in both English and Hindi.
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