GSTR-9 filing period amended to include an additional month, permitting returns filed by the specified extended deadline. The amendment revises FORM GSTR-9 instructions by replacing references to April-September, 2022 with April-October, 2022 and specifying a filing cutoff of up to 30th November, 2022 for the affected table entries (serial numbers 10-13), implemented under section 164 of the Mizoram GST Act and effective on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-9 filing period amended to include an additional month, permitting returns filed by the specified extended deadline.
The amendment revises FORM GSTR-9 instructions by replacing references to April-September, 2022 with April-October, 2022 and specifying a filing cutoff of up to 30th November, 2022 for the affected table entries (serial numbers 10-13), implemented under section 164 of the Mizoram GST Act and effective on publication in the Official Gazette.
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