Extension of GST compliance period revises deadlines and amends registration cancellation form for migrated taxpayers. Amendments replace fixed deadlines with rule specified or Commissioner extendable periods: rule 24's calendar deadline is moved, and rules 118, 119 and 120 now refer to the period specified in rule 117 or such further period as extended by the Commissioner; FORM GST REG-29's heading is retitled for migrated taxpayers and PART-A item (i) now uses 'GSTIN' instead of 'Provisional ID'.
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Provisions expressly mentioned in the judgment/order text.
Extension of GST compliance period revises deadlines and amends registration cancellation form for migrated taxpayers.
Amendments replace fixed deadlines with rule specified or Commissioner extendable periods: rule 24's calendar deadline is moved, and rules 118, 119 and 120 now refer to the period specified in rule 117 or such further period as extended by the Commissioner; FORM GST REG-29's heading is retitled for migrated taxpayers and PART-A item (i) now uses "GSTIN" instead of "Provisional ID".
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