Quick Summary
GSTN has updated the below instructions on GST Portal
- Annual return in Form GSTR-9 once filed cannot be revised.
- Computation of ITC has been made based on GSTR-1/IFF/GSTR-5 filed by your corresponding suppliers upto November 30, 2022. GSTR-1/IFF/GSTR-5 filed after the updation date will be covered in the next updation.
FAQ :
GSTN has updated the computation of Input Tax Credit (ITC) for the GSTR-9 annual return based on returns filed by suppliers.
The ITC computation is based on GSTR-1, IFF, or GSTR-5 filings by suppliers up to November 30, 2022.
No, once the GSTR-9 annual return is filed, it cannot be revised.
Returns filed by suppliers after November 30, 2022, will be included in the next update of the ITC computation.
The computation uses GSTR-1, IFF, and GSTR-5 returns filed by your corresponding suppliers.
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