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<h1>CGST (Seventh Amendment) Rules 2021: Deadline Extended, New Exemptions in Rule 138E, Changes to FORM GST ASMT-14.</h1> The Central Goods and Services Tax (Seventh Amendment) Rules, 2021, effective from their publication date, amend the Central Goods and Services Tax Rules, 2017. Key changes include extending the deadline in sub-rule (1) of rule 26 from August 31, 2021, to October 31, 2021, and omitting all provisos from November 1, 2021. Additionally, a new proviso in rule 138E exempts certain restrictions for the period from May 1 to August 18, 2021, if specific returns were not filed for March to May 2021. Amendments to FORM GST ASMT-14 include inserting order reference details and removing certain registration-related wording.