GST return period update extends GSTR-9 coverage and sets a November filing deadline for revised reporting. The amendment revises FORM GSTR-9 instructions by substituting references to the reporting period 'April to September 2022' with 'April to October 2022 filed upto 30th November, 2022' in paragraph 7 and in the Table entries for serial numbers 10-13, under authority of section 164 of the Sikkim GST Act and operative from Gazette publication.
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GST return period update extends GSTR-9 coverage and sets a November filing deadline for revised reporting.
The amendment revises FORM GSTR-9 instructions by substituting references to the reporting period "April to September 2022" with "April to October 2022 filed upto 30th November, 2022" in paragraph 7 and in the Table entries for serial numbers 10-13, under authority of section 164 of the Sikkim GST Act and operative from Gazette publication.
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