GST Updates
Deepali Mehta
Notifications:
Notification No 22/2022 dated 15.11.2022 has been issued forGSTR9:
In paragraph 7 of instructions &
Table 10,11,12 & 13
For the words: “April 2022 to September 2022” the words “April 2022 to October 2022 filed up to 30th November” is substituted.
Circulars:
Circular No 181/13/2022 dated 10.11.2022 – Clarification for refund related issues of inverted rate duty structure:
Issue
Clarification
Whether the formula prescribed under sub-rule (5) of rule 89 of the CGST Rules, 2017 for calculation of refund of unutilised.......