Form GSTR-9 amendment updates the return period to include April-October filings with a prescribed late filing window. The Delhi GST (Third Amendment) Rules, 2022 amend Instructions to FORM GSTR-9 by substituting references to the return period and filing window: replacing 'April to September, 2022' with 'April, 2022 to October, 2022 filed upto 30th November, 2022' in paragraph 7 and updating corresponding Table entries for serial numbers 10-13. The rule is notified under section 164 of the Delhi GST Act and is effective from 15th November, 2022.
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Provisions expressly mentioned in the judgment/order text.
Form GSTR-9 amendment updates the return period to include April-October filings with a prescribed late filing window.
The Delhi GST (Third Amendment) Rules, 2022 amend Instructions to FORM GSTR-9 by substituting references to the return period and filing window: replacing "April to September, 2022" with "April, 2022 to October, 2022 filed upto 30th November, 2022" in paragraph 7 and updating corresponding Table entries for serial numbers 10-13. The rule is notified under section 164 of the Delhi GST Act and is effective from 15th November, 2022.
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