Notification No. 22/2022 – Central Tax CGST Rules Update

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Notification No. 22/2022 – Central Tax: Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

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: —

(1) Short title and commencement. -

These rules may be called the Central Goods and Services Tax (Third Amendment) Rules, 2022.

Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

(2). In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7, -

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 30^th November, 2022” shall be substituted;

in the Table, in second column, -

against serial numbers 10 & 11, for the figures and words “April, 2022 to September, 2022”, the figures, letters and words “April, 2022 to October, 2022 filed upto 30^th November, 2022” shall be substituted;
against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 up to 30^th November, 2022” shall be substituted;
against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters and words “April, 2022 to October, 2022 up to 30^th November, 2022” shall be substituted.

(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 19^thJune, 2017, published, vide number G.S.R. 610(E), dated the 19^thJune, 2017 and last amended, vide notification No.19/2022 -Central Tax, dated the 28^th September, 2022, vide number G.S.R. 734(E), dated the 28^th September, 2022.

📚 Frequently Asked Questions (FAQs): Notification No. 22/2022 - Central Tax

Q1: What is Notification No. 22/2022 – Central Tax about?

Answer:
This notification, issued on 15 November 2022, makes the Third Amendment to the CGST Rules, 2017. It primarily modifies instructions in FORM GSTR-9 to extend the period for reporting transactions from April 2022 to September 2022 to April 2022 to October 2022, with filings allowed up to 30th November 2022.

Q2: Which form is affected by this amendment?

Answer:
The amendment specifically affects FORM GSTR-9 (Annual Return). The changes are in the “Instructions” section, updating the reporting period and last date for filing.

Q3: What is the practical impact of extending the GSTR-9 reporting period?

Answer:
Businesses now have additional time to include October 2022 transactions in their annual return for FY 2021-22. This gives taxpayers a better chance to reconcile and correct errors before filing, ensuring GST compliance.

Q4: From when is this amendment effective?

Answer:
The amendment came into force on the date of its publication in the Official Gazette – 15 November 2022.

Q5: Why was the last date extended to 30th November 2022?

Answer:
The extension aligns with GST Council recommendations to provide taxpayers with adequate time for reconciliation and filing, considering operational challenges and compliance burdens.

Q6: How does this help businesses with GST compliance?

Answer:
The additional month’s data inclusion and extended filing deadline allow businesses to ensure all outward supplies, input tax credits, and adjustments are correctly reported, reducing the risk of penalties. For professional GST compliance support, visit GST Compliance.

Q7: Does this amendment apply to all taxpayers?

Answer:
Yes, all registered taxpayers required to file FORM GSTR-9 benefit from this amendment, except those specifically exempted under GST law.

Q8: Where can I find expert help for GSTR-9 filing?

Answer:
You can connect with GST Experts at Finodha.in for guidance on filing GSTR-9 accurately, handling reconciliations, and meeting extended deadlines.

Q9: Are there any penalties for late filing after 30th November 2022?

Answer:
Yes, late filing after the prescribed due date attracts late fees under GST law. The extension in Notification No. 22/2022 does not waive penalties for post-deadline filings.

Q10: How is this related to previous GST amendments?

Answer:
This amendment builds on the ongoing updates to CGST Rules, following earlier notifications like Notification No. 19/2022 – Central Tax, ensuring rules stay relevant to practical taxpayer needs.

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