Deadline extension for GST rule compliance: specified transitional periods and registration forms amended to align procedures. The amendment extends a prescribed compliance deadline by substituting the original calendar date with a later date; substitutes references to a fixed ninety day post commencement period with the specified transitional period or such further period as extended by the Commissioner across multiple rules; inserts a marginal heading concerning revision of declarations; and amends the registration cancellation application heading to refer to migrated taxpayers and replaces 'Provisional ID' with 'GSTIN' in the registration form.
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Deadline extension for GST rule compliance: specified transitional periods and registration forms amended to align procedures.
The amendment extends a prescribed compliance deadline by substituting the original calendar date with a later date; substitutes references to a fixed ninety day post commencement period with the specified transitional period or such further period as extended by the Commissioner across multiple rules; inserts a marginal heading concerning revision of declarations; and amends the registration cancellation application heading to refer to migrated taxpayers and replaces "Provisional ID" with "GSTIN" in the registration form.
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