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Dear Professional Colleague,

Greetings of the Day !

Vide Notification No. 18/2022-Central Tax dated 28.09.2022, the Central Government has appointed 01.10.2022 as the date on which the provisions of sections relating to reporting and rectification of sales in GST Returns amended via Finance Act, 2022 shall come into force.

Thereby, the time limit for the following compliances in respect of the FY 2021-22 has been extended upto 30th November 2022:

Relevant section of the Finance Act, 2022	Corresponding provision of the CGST Act, 2017	Corresponding compliance requirements
Section 102	Section 34(2)	Declaration of the details of credit notes in GSTR -1.
Clause (c) to Section 103	Proviso to Section 37(3)	Rectification of particulars in details in GSTR -1
Clause (c) to Section 105	Proviso to Section 39(9)	Rectification of particulars furnished in GSTR -1

However, the GSTN Portal has not incorporated the above changes and thus taxpayers are unable to report and amend outward details in FORM GSTR-1 relating to the FY 2021-22.

For reference, we have attached some screenshots which show that taxpayers are unable to report the transactions such as

Adding or amending B2B sales invoices dated FY 2021-22 in October 2022 return.
Adding or amending credit and debit notes dated FY 2021-22 in October 2022 return.

Click here to download the document

Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at amrg@amrg.in.

Best regards,

AMRG Team

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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