GST compliance extension and targeted filing relief accompany procedural amendments to assessment notice forms. The Sixth Amendment extends the date in Rule 26's fourth proviso to the end of October 2021 and omits all provisos from 1 November 2021; inserts a proviso excluding application of a restriction for the period 1 May 2021 to 18 August 2021 where returns in FORM GSTR-3B, FORM GSTR-1 or FORM GST CMP-08 were not furnished for March to May 2021; and amends FORM GST ASMT-14 to add Order reference and date, remove a phrase about conducting business without registration, and insert an 'Address' after 'Designation'.
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 compliance extension and targeted filing relief accompany procedural amendments to assessment notice forms.
The Sixth Amendment extends the date in Rule 26's fourth proviso to the end of October 2021 and omits all provisos from 1 November 2021; inserts a proviso excluding application of a restriction for the period 1 May 2021 to 18 August 2021 where returns in FORM GSTR-3B, FORM GSTR-1 or FORM GST CMP-08 were not furnished for March to May 2021; and amends FORM GST ASMT-14 to add Order reference and date, remove a phrase about conducting business without registration, and insert an "Address" after "Designation".
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