CBIC Amended GSTR-9 to Allow FY 2021-22 ITC Claims till 30th November 2022

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification to amend GSTR-9 and allow Input Tax Credit (ITC) claims till 30th November 2022. 

The GST portal allowed amending FY 2021-22 sales details in the October 2022 GST return from last week. The portal made this move to align with the recent amendment of allowing ITC claims till 30th November of the next FY.

CBIC issued a notification on 15th November 2022 stating the below in the Central GST Rules, 2017, in form GSTR-9, in the instructions, under paragraph 7, replaced the words “between April 2022 to September 2022” with “of April 2022 to October 2022 filed up to 30th November 2022.”

Also, it replaced the word “April 2022 to September 2022” with “April 2022 to October 2022 filed up to 30th November 2022” in the instructions for:

1. Tables 10 & 11 of GSTR-9
2. Table 12 of GSTR-9
3. Table 13 of GSTR-9

Hence, the businesses can amend the sales invoices issued to the registered person (B2B invoices) that were already reported in tables 4A, 4B, 6B, and 6C of GSTR-1. You need to provide the invoice number and financial year and click on ‘Amend Record’ to find the invoice.

Even though the government extended the due date for claiming ITC for FY 2021-22 till 30th November 2022, you must make amendments while filing GSTR-1 and GSTR-3B. You shall note the 30th November 2022 deadline for ITC claims as you can not revise either GSTR-1 or GSTR-3B once filed, and the pending ITC for FY 2021-22 will lapse.

For any clarifications/feedback on the topic, please contact the writer at dvsr.anjaneyulu@clear.in