On 17th September 2025, the CBIC announced the CGST 3rd Amendment Rules, 2025, via Notification No. 13/2025. Effective from 22nd September 2025, these amendments introduce key changes in the reporting of Input Tax Credit (ITC) in the Annual Return Form GSTR-9. Key Changes in ITC Reporting Under GSTR-9 The important amendments of ITC disclosure in
