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        GST

        Central Goods and Services Tax (Third Amendment) Rules, 2022 - 22/2022 - Central GST (CGST)

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        GSTR-9 filing period extended: returns for April to October 2022 may be filed up to 30 November 2022. The amendment to the Central Goods and Services Tax Rules, 2017 designates the instrument as the Central Goods and Services Tax (Third Amendment) Rules, 2022 and substitutes in FORM GSTR-9 Instructions paragraph 7, and in the FORM GSTR-9 Table for serial numbers 10-13, references to 'April, 2022 to September, 2022' with 'April, 2022 to October, 2022 filed upto 30th November, 2022', thereby adjusting the reporting period and filing timeline for those entries.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          GSTR-9 filing period extended: returns for April to October 2022 may be filed up to 30 November 2022.

                          The amendment to the Central Goods and Services Tax Rules, 2017 designates the instrument as the Central Goods and Services Tax (Third Amendment) Rules, 2022 and substitutes in FORM GSTR-9 Instructions paragraph 7, and in the FORM GSTR-9 Table for serial numbers 10-13, references to "April, 2022 to September, 2022" with "April, 2022 to October, 2022 filed upto 30th November, 2022", thereby adjusting the reporting period and filing timeline for those entries.


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