CBIC vide notification no:18/2022-Central Tax dated 28 September 2022 had notified that the amendments made by Union Finance Act, 2022 will be effective 1 October 2022. As per the amendments, the time limit for undertaking compliances stands extended to 30 November following the end of the financial year or the furnishing of the relevant annual return, whichever is earlier.
Source BDO
