Quick Summary
As per notification 18/2022 on the 28th of September 2022, the notification mentions that the 1st of October 2022 shall be the date from when Sections 100 to 114 shall be implemented, except Sections 110(c) and 111 of the Finance Act 2022. The major update that industry and tax professionals were waiting for falls under Sections 100, 102, and 103. Theseamend Sections 16(4), 34 and 37 of the Central Goods and Services Tax (CGST) Act. Earlier, the taxpayers could reconcile and make amendmen
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FAQ :
The new deadline is the earlier of 30th November 2022 or the date of filing Form GSTR-9.
This extended deadline is applicable for the financial year 2021-2022.
Taxpayers can reconcile and make amendments to sales invoices and Credit/Debit Notes (CDN) or claim any previously missed Input Tax Credit (ITC).
These changes are implemented from 1st October 2022.
Sections 100 to 114 of the Finance Act 2022 are being implemented, with the exception of Sections 110(c) and 111.
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