GSTR-9 filing period extension allows return for the additional month with an extended filing deadline for affected taxpayers. Amendment modifies FORM GSTR-9 instructions and table entries to extend the reference period to include an additional month and prescribes that returns for that extended period be filed by the specified November deadline; selected table rows (serial numbers 10-13) are updated accordingly. The change is effected under the State GST Act and is deemed to have come into force from the stated mid November commencement date.
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 extension allows return for the additional month with an extended filing deadline for affected taxpayers.
Amendment modifies FORM GSTR-9 instructions and table entries to extend the reference period to include an additional month and prescribes that returns for that extended period be filed by the specified November deadline; selected table rows (serial numbers 10-13) are updated accordingly. The change is effected under the State GST Act and is deemed to have come into force from the stated mid November commencement date.
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