Central Goods and Services Tax (Third Amendment) Rules, 2022


The Central Board of Indirect Taxes and Customs vide notification dated 15th November, 2022 has issued the Central Goods and Services Tax (Third Amendment) Rules, 2022. The amendment has revised the Form GSTR-9 used by registered tax payers to file annual return each financial year, to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc.

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