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Extension of Last date to AMEND SALES & CLAIM ITC for FY 2021-22



The CBIC through CT18/2022 on 28th of September amended the GST deadline for reconciliation to the 30th of November.

That implies : Earlier, the taxpayers could reconcile and make amendments to sales invoices and Credit/Debit Notes (CDN) or claim any previously missed Input Tax Credit (ITC) belonging to FY 2021-22 earlier of the due date of filing GSTR-1/3B of September or the date of filing Form GSTR-9. With this notification ,the due date stands revised from FY 2021-22 onwards for disclosing such yearly amendments or previously missed reporting to earlier of the 30th of November or the date of filing Form GSTR-9.


Now the due date to file IFF/GSTR-1/GSTR-3B for October 2022 will practically be the deadline for furnishing annual reconciliations for FY 2021-22. Hence, the annual reconciliation deadline are 11th/13th of November for GSTR-1 and the 20th of November for GSTR-3B. However quarterly filers had to furnish annual reconciliations for FY 2021-22 by the due date of GST returns for the second quarter of FY 2022-23, i.e., July-September 2022. Although, they can still amend B2B invoices or CDNs of FY 2021-22 while reporting these in the IFF of October.




SOURCE : https://www.cbic.gov.in/resources//htdocs-cbec/gst/18_2022_CT_Eng.pdf

IMAGE SOURCE : https://www.alamy.com/november-30th-day-30-of-month-calendar-date-hand-holding-mobile-phone-on-laptop-computer-dark-background-with-sunshine-autumn-month-day-of-the-ye-image418117935.html

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