GST rule amendment extends compliance timelines and revises migrated taxpayers' registration form headings and identifiers. Amendments extend a specified calendar deadline and replace multiple fixed post appointed day references with a cross reference to the transitional period rule or any extension by the Commissioner. They insert a marginal heading for revision of a declaration form, change the registration cancellation form heading to identify migrated taxpayers, and replace the field label for the provisional identifier with the GSTIN identifier.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rule amendment extends compliance timelines and revises migrated taxpayers' registration form headings and identifiers.
Amendments extend a specified calendar deadline and replace multiple fixed post appointed day references with a cross reference to the transitional period rule or any extension by the Commissioner. They insert a marginal heading for revision of a declaration form, change the registration cancellation form heading to identify migrated taxpayers, and replace the field label for the provisional identifier with the GSTIN identifier.
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