GSTR-9 Annual Return instructions amended by CBIC

According to Section 16(4) of the CGST Act, 2017, as amended by the Finance Act, 2022, the deadline for claiming ITC for invoices or debit notes for a financial year is the 30th of November (instead of the "due date of furnishing of return under Section 39 (viz. GSTR-3B) for the month of September") after the end of the financial year or the filing of the 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”. Read / Download Notification: https://taxinformation.cbic.gov.in/view-pdf/1009548/ENG/Notifications