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.
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