GS.R. 817(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,

I. Short title and commencement. 

• This set of regulations may be known as the Central Goods and Services Tax (Third Amendment) Rules, 2022.
• With the exception of any other provisions in these rules, they become operative immediately after being published 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,

(A) The figures, letters, and words “from April 2022 to October 2022 submitted till 30th November 2022” should be substituted for the figures, letters, and phrases “from April 2022 to September 2022”;

(B) in the Table, in the second column,

(I) The figures, letters, and words “April 2022 to October 2022 filed up to 30th November 2022” shall be substituted for the figures, letters, and words “April 2022 to September 2022” in serial numbers 10 and 11;

(II) For serial number 12, the figures, letters, and words “April 2022 to October 2022 unto 30th November 2022” shall be substituted for the words and numbers “April 2022 to September 2022”;

(III) For serial number 13, the figures, letters, and phrases “April 2022 to September 2022” must be replaced with “April 2022 to October 2022 up to 30th November 2022.”

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Note: The principal mles were published in the Gazette of India, Extraordinary, Pan II, Section 3, Sub-section (i), vide notification No. 3/2017-(Central Tax, dated the 19*lune, 2017, published, vide number G.S.R. 610(E), dated the 19.1une, 2017 and last amended, vide ratification No.19/2022 -Central Tax, dated the 28*Soptember, 2022, vide number G.S.R. 734(E), dated the 28th September 2022.

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