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        Case ID :
        GST - States

        Kerala Goods and Services Tax (Amendment) Rules, 2023 - S.R.O. No. 137/2023 - Kerala SGST

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        GSTR-9 amendment extends reporting to include October filings and specifies a November filing cutoff for affected entries. The Kerala Government amends FORM GSTR-9 Instructions by substituting references to the reporting period 'April, 2022 to September, 2022' with revised wording extending the period to include April, 2022 to October, 2022 and specifying returns filed up to 30th November, 2022 for designated table entries, effective from 15th November 2022.
                          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 amendment extends reporting to include October filings and specifies a November filing cutoff for affected entries.

                                The Kerala Government amends FORM GSTR-9 Instructions by substituting references to the reporting period "April, 2022 to September, 2022" with revised wording extending the period to include April, 2022 to October, 2022 and specifying returns filed up to 30th November, 2022 for designated table entries, effective from 15th November 2022.


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