In FORM GSTR-9C of the said rules,-
(i) in Part A, in the table -
(a) in Sl no. 9, after B and the entries relating thereto, the following shall be inserted, namely: - “B-1 6% .”;
(b) in Sl no. 11, after description “5%”, the following shall be inserted, namely: - “6% .”;
(c) in Pt. V, after description “5%”, the following shall be inserted, namely: - “6% .”;
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(ii) under the heading ‘Instructions’, -
(a) in paragraph 4, in the Table, in second column, against serial no.5B, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23”, shall be substituted;
(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word “2020-21 and 2021-22”, the figures and word “2020-21, 2021-22 and 2022-23”, shall be substituted.