GST filing period amendment: Form GSTR-9 references extended to April-October 2022 with filings allowed up to 30 November. Amendment revises instructions to Form GSTR-9 by replacing references to April-September, 2022 with April-October, 2022 and specifying that returns for that extended period are to be filed up to 30th November, 2022. Substitutions are made in paragraph 7 and in the Table entries against serial numbers 10, 11, 12 and 13 to reflect the extended period and uniform filing deadline.
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.
GST filing period amendment: Form GSTR-9 references extended to April-October 2022 with filings allowed up to 30 November.
Amendment revises instructions to Form GSTR-9 by replacing references to April-September, 2022 with April-October, 2022 and specifying that returns for that extended period are to be filed up to 30th November, 2022. Substitutions are made in paragraph 7 and in the Table entries against serial numbers 10, 11, 12 and 13 to reflect the extended period and uniform filing deadline.
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