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The Central Government amends the Central Goods and Services Tax Rules, 2017 to update reporting instructions in FORM GSTR-9. The rules come into force on the date of publication in the Official Gazette.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 22/2022 – Central Tax
New Delhi, the 15th November, 2022
G.S.R... (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
(A) for the figures, letters and words “between April, 2022 to September, 2022”, the figures, letters and words “of April, 2022 to October, 2022 filed upto 30th November, 2022” shall be substituted;
(B) in the Table, in second column, -
[F. No. CBIC-20/2/2022-GST]
(Rajeev Ranjan) Under Secretary
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published, vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended, vide notification No. 19/2022 -Central Tax, dated the 28th September, 2022, vide number G.S.R. 734(E), dated the 28th September, 2022.
