Notification No. 22/2022
Date: November 15, 2022
Subject: Central Goods and Services Tax (Third Amendment) Rules, 2022
Description:
This notification amends FORM GSTR-9 (Annual Return) by extending the period for reporting ITC and tax details up to October 2022 where returns are filed by 30 November 2022. It facilitates reconciliation by allowing disclosure of additional months. The amendment improves accuracy in annual return reporting.
Amendment:
This notification amends notification No. 3/2017