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    <description>The amendment revises FORM GSTR-9 instructions by substituting references to the reporting period &quot;April to September 2022&quot; with &quot;April to October 2022 filed upto 30th November, 2022&quot; 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.</description>
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      <description>The amendment revises FORM GSTR-9 instructions by substituting references to the reporting period &quot;April to September 2022&quot; with &quot;April to October 2022 filed upto 30th November, 2022&quot; 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.</description>
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