The Central Board of Indirect taxes and Customs (CBIC) has issued Notification No. 22/2022-Central Tax dated 15.11.2022, to make amendment in instructions of FORM GSTR-9, for the purpose of allowing the increased time period for claiming Input Tax Credit and amendment relating to Financial year 2021-22 upto 30th November, 2022.

The Notification issued is in line with the recent amendment made under GST Law, where the time limit to claim ITC and make amendments in FORM GSTR-1 can be done upto 30th November of the next financial year.

The amendment made under the instructions to FORM GSTR-9, through this notification is as under:

1. For Financial year 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April 2022 to October, 2022 filed upto 30th November, 2022. 

2. For Financial year 2021-22, the details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2022 to October, 2022 filed upto 30th November, 2022.

3. For Financial Year 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2022 to October, 2022 filed upto 30th November, 2022.

4. For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2022 to October, 2022 filed upto 30th November, 2022 shall be declared here.

The Notification can be accessed at https://taxo.online/wp-content/uploads/2022/07/ct22-2022.pdf