latest finance act sec 16 (4) due date amendment in gst act.
Replies (2)
Quick Summary
The Finance Act 2022 introduced an amendment to Section 16(4) of the GST Act regarding the due date for filing the GST 3B. Previously, this was the due date for the December month of the subsequent financial year. However, the Act now states the due date is up to 30th November of the next financial year. This specific amendment has not yet been officially notified.