Effect provided in GSTR-9 to be filed for FY 2021-22 relating to last date to avail ITC and the last date for making amendments in GST returns till 30th November 2022

CBIC has come up with Notification No. 22/2022-Central Tax dated 15-11-2022, making the changes in Form GSTR-9 to be filed for the FY 2021-22 relating to the effect of amendment in provisions of the time limit for availing ITC and making amendments in GST returns till November 2022.

For FY 2021-22, Part V of GSTR-9 shall contains the details of  particulars of transactions for the previous financial year but declared in the Returns for the period April, 2022 to October, 2022 filed upto 30th November 2022.

Thus, details to be furnished in Table 10 and 11 of Part V  of GSTR-9 need to be furnished considering the amendments made in GST Returns for the period April 2022 to October 2022 filed upto 30th November 2022.

Also, the details to be furnished in Table 12 and 13 of Part V of GSTR-9 need to be furnished considering the ITC availed for FY 2021-22 in the Returns for the period April 2022 to October 2022 filed upto 30th November 2022.