Time Period For Claiming ITC Extended: CBIC amends GSTR-9 Instructions

The Central Board of Indirect Taxes and Customs (CBIC) has updated the GSTR-9 instructions to reflect the extended time period for claiming Input Tax Credit (ITC).

The words "April to September 2022" have been replaced by "April 2022 to October 2022 filed up to November 30th, 2022."

The period for claiming Input Tax Credit (ITC) has been extended to November 30, 2022.

The Board has notified the Central Goods and Services Tax (Third Amendment) Rules, 2022.

The GSTR 9 is an annual return that must be filed by every assessee who is registered for GST. It includes information on outward and inward supplies incurred in the relevant fiscal year under various taxes (CGST, SGST & IGST, and HSN codes).

Notification No. 22/2022 – Central Tax

Date: 15.11.2022

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