Form GSTR-9 reporting period extended to April-October 2022 with filing permitted up to 30 November 2022. The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023 take effect from 15 November 2022 and amend FORM GSTR-9 Instructions: all references to 'April, 2022 to September, 2022' are replaced with 'April, 2022 to October, 2022 filed upto 30th November, 2022,' impacting paragraph 7 and Table entries for serial numbers 10-13.
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Provisions expressly mentioned in the judgment/order text.
Form GSTR-9 reporting period extended to April-October 2022 with filing permitted up to 30 November 2022.
The Tamil Nadu Goods and Services Tax (Second Amendment) Rules, 2023 take effect from 15 November 2022 and amend FORM GSTR-9 Instructions: all references to "April, 2022 to September, 2022" are replaced with "April, 2022 to October, 2022 filed upto 30th November, 2022," impacting paragraph 7 and Table entries for serial numbers 10-13.
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