The Ministry of Finance issued a clarification regarding the revised time limits for certain GST compliances following the notification of provisions of the Finance Act, 2022 through Notification No. 18/2022–Central Tax dated 28 September 2022. With effect from 1 October 2022, amended provisions relating to input tax credit, credit notes, rectification of outward supplies, return corrections, and statements filed by TCS operators have come into force. The clarification confirms that the extended deadline for these compliances has been fixed as 30 November of the succeeding financial year, or the date of filing of the relevant annual return, whichever is earlier. Importantly, it has been clarified that these extended timelines apply not only prospectively from FY 2022–23 but also to FY 2021–22 onwards, thereby providing relief to taxpayers for pending corrections and claims relating to earlier years. The press release also removes ambiguity on the mode of compliance, stating that such rectifications or claims may be carried out in any return or statement furnished up to 30 November of the following financial year, subject to the annual return deadline. At the same time, it has been clearly stated that there is no extension in the due dates for filing monthly returns for October or quarterly returns for the quarter ending September. Overall, the clarification aims to provide certainty, reduce disputes, and ensure uniform interpretation of amended GST provisions among taxpayers and field formations.