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Dear Professional Colleague,

Greetings of the Day !

Central Board of Indirect Taxes has released a Press Release dated 04.10.2022 regarding time-limit for certain compliances pursuant to the issuance of Notification No. 18/2022-Central Tax dated 28.09.2022.



Vide Notification No. 18/2022-Central Tax dated 28.09.2022, the Central Government has extended the time limit for the following compliances in respect of a particular financial year:

Corresponding provision of the CGST Act, 2017

Corresponding compliance requirements

Section 16(4)

Claiming of ITC in respect of any invoice or debit note in the return

Section 34(2)

Declaration of the details of credit notes in the return

Proviso to Section 37(3)

Rectification of particulars in details of outward supplies

Proviso to Section 39(9)

Rectification of particulars furnished in a return

Proviso to Section 52(6)

Rectification of particulars in the statement furnished by a TCS operator



Doubts have been raised whether the said extended timelines are applicable in respect of compliances for FY 2022-23 onwards or FY 2021-22?



Extended timelines for compliances listed above apply to the compliances for FY 2021-22 onwards.

Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at

Best regards,



About Us

AMRG & Associates is an established Chartered Accountants firm. It came into existence in 1984 and since then has grown its branches across major Indian cities such as Delhi, Mumbai and Chandigarh. Since its inception, it has become one of the leading chartered accountants’ firms in North India. AMRG & Associates offers its clients a wide range of exceptional services through the expertise of its highly motivated group of trained professionals. The firm provides expertise in financial and business advisory, tax and regulatory, audit and assurance and risk advisory services.

AMRG & Associates has a client base of 200+ companies & individuals. The firm's approach to service delivery helps to provide value-added services to its wide clientele. Our differentiation is derived from a rapid performance based, industry-tailored and technology-enabled business advisory services delivered by talented professionals in the country.

Corporate office (Delhi, India) : AMRG Tower, 23, Paschim Vihar Extension, Main Rohtak Road, New Delhi -110063, T - 011-47322696 / 97

Branch office (Mumbai, India) : Shop no 14,Adarsh Nagar Bldg No 4,Kolbad, Thane West 400601.

Branch office (Sydney, Australia) : Unit 9, 14-15 Junia Avenue, Toongabbie NSW 2146,

Sydney, Australia.

International Desk (USA) : Wiener & Garg LLC 6000 Executive Boulevard, Suite 520 |

Rockville, MD 20852, T - 301.881.4244 | D - 240.833.4002


© -2022 AMRG & Associates All Rights Reserved. This document has been written for the general interest of our clients and professional colleagues and is subject to change. This document is not to be construed as any form of solicitation. It is not intended to be exhaustive or a substitute for legal advice. We cannot assume legal liability for any errors or omissions. Specific advice must be sought before taking any action pursuant to this document.

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