GST return reporting period revised for FORM GSTR-9, extending the relevant filing window and cutoff date. The Assam Goods and Services Tax Rules are amended to revise the instructions and tabulated entries in FORM GSTR-9 under rule 21. The substituted text extends the relevant reporting reference from April 2022 to September 2022 to April 2022 to October 2022, with filing permitted up to 30 November 2022. The changes apply to the specific entries in the instructions and corresponding table rows, ensuring the form reflects the expanded reporting period and filing cutoff.