CBIC notifies the CGST (3rd Amendment) Rules 2022 to amend the instructions at paragraph 7 of form GSTR-9 for providing an increased time limit to taxpayers for claiming input tax credit, vide Central Tax Notification 22/2022.
CBIC Central Tax Notification 22/2022 dt. 15/11/2022: CBIC notifies the CGST (3rd Amendment) Rules 2022 to provide an increased time limit to taxpayers for claiming input tax credit
In order to put into effect and allow for the change of time limit for claiming ITC, issuing credit or debit notes, and making amendments to outward supplies for the previous year, the CBIC has amended the instructions at paragraph 7 of form GSTR-9. Accordingly, to provide an increased time limit to taxpayers for claiming the input tax credit, the words “April 2022 to September 2022, filed up to November 30, 2022” have now been substituted in the relevant places with “April 2022 to October 2022, filed up to November 30, 2022.”