Notified amendment in time limit for availing ITC, issuing credit notes and last date of making amendments in GSTR-1 and GSTR-3B
Finance Act, 2022 provided for following changes in CGST Act, 2017 relating to amendment in time limit for availing ITC, issuing credit notes and the last date of making amendments in GSTR-1 and GSTR-3B. These changes have been made applicable vide Notification 18/2022-CT dated 28-09-2022 w.e.f. 1st October 2022.
|
S. No. |
Description |
Earlier Time Limit |
Revised Time Limit |
|
1 |
Time Limit for availing ITC |
Due date of furnishing of GSTR-3B for the month of September following the end of FY or furnishing of Annual Return whichever is earlier |
30th day of November following the end of FY |
|
2 |
Time Limit for issuing Credit notes |
Due date of furnishing of GSTR-3B for the month of September following the end of FY or furnishing of Annual Return whichever is earlier |
30th day of November following the end of FY
|
|
3 |
Time limit for making rectification in GSTR-1 and GSTR-3B |
Due date of furnishing of GSTR-3B for the month of September following the end of FY or furnishing of Annual Return whichever is earlier |
30th day of November following the end of FY |
