GSTR 9 amendment adjusts GST return period to include April-October 2022 filings submitted by November 30, 2022. The Punjab amendment revises paragraph 7 of FORM GSTR 9 instructions, replacing references to April-September 2022 with April-October 2022 and specifying that April-October 2022 returns must be filed by 30th November, 2022; corresponding table entries for serial numbers 10-13 are similarly substituted. The rules are titled the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2023 and are deemed effective from 15th November, 2022.
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GSTR 9 amendment adjusts GST return period to include April-October 2022 filings submitted by November 30, 2022.
The Punjab amendment revises paragraph 7 of FORM GSTR 9 instructions, replacing references to April-September 2022 with April-October 2022 and specifying that April-October 2022 returns must be filed by 30th November, 2022; corresponding table entries for serial numbers 10-13 are similarly substituted. The rules are titled the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2023 and are deemed effective from 15th November, 2022.
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