GSTR-9 Annual Return instructions amended by CBIC

As per Section 16(4) of the CGST Act, 2017 as amended by Finance Act, 2022, the last date to avail ITC for the invoices or debit notes of a particular financial year would be 30th November ( substituted for ‘due date of furnishing of return under section 39 (viz GSTR-3B) for the month of September’) following the end of the relevant financial year or furnishing of relevant Annual Return, whichever is earlier.

The CBIC has amended the instructions of GSTR-9 vide Notification No. 22/2022-Central Tax dated 15th November 2022 to reflect the increased time period for claiming Input Tax Credit (ITC). The words “April to September 2022” have been substituted with “April 2022 to October 2022 filed upto 30th November 2022”.

The said Notification reads as under:

In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: –

1. Short title and commencement. –

(1) These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, –

(A) for the figures, letters and words “between April, 2022 to September, 2022”, the figures, letters and words “of April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted;

(B) in the Table, in second column, –

(I) against serial numbers 10 & 11, for the figures and words “April, 2022 to September, 2022”, the figures, letters and words “April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted;

(II) against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted;

(III) against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 upto 30th November, 2022” shall be substituted.

Read / Download Notification: https://taxinformation.cbic.gov.in/view-pdf/1009548/ENG/Notifications

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