Extension of GST compliance deadline, temporary exemption for missed filings, and amendments to the assessment form. The amendment extends a proviso deadline to the 31st day of October, 2021 and omits all provisos to that sub rule from 1st November, 2021. It inserts a proviso in the restrictions on electronic compliance to exempt the restriction for cases where returns or statements in specified GST return forms were not furnished for March-May, 2021 during the period from 1st May, 2021 to 18th August, 2021. FORM GST ASMT 14 is amended to add an order reference caption, remove wording regarding conducting business without registration despite liability, and add an Address field after Designation.