Time Limit to avail GST ITC extended till 30th November of Next FY
The CBIC vide Notification no. 18/2022- Central Tax dated September 28, 2022 notified the following relevant changes in this regard vide Sections 100 and 102 read with Section 103, 105 and 112 of the Finance Act, 2022 in the Central Goods and Services Tax Act, 2017 (“the CGST Act”) w.e.f. October 1, 2022.
Source form - https://taxinformation.cbic.gov.in/view-pdf/1009513/ENG/Notifications