GST Rule Amendments extend compliance deadlines and relax return-related restrictions while revising assessment form content. The Gujarat GST Rules amendment extends and later omits provisos in Rule 26 to adjust compliance timelines; inserts a proviso in Rule 138E creating an exception to a restriction where returns or outward supply statements were not furnished for a specified earlier period; and revises FORM GST ASMT-14 by adding an order-reference line, removing a phrase regarding conducting business without registration, and adding an Address field after Designation.
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Provisions expressly mentioned in the judgment/order text.
GST Rule Amendments extend compliance deadlines and relax return-related restrictions while revising assessment form content.
The Gujarat GST Rules amendment extends and later omits provisos in Rule 26 to adjust compliance timelines; inserts a proviso in Rule 138E creating an exception to a restriction where returns or outward supply statements were not furnished for a specified earlier period; and revises FORM GST ASMT-14 by adding an order-reference line, removing a phrase regarding conducting business without registration, and adding an Address field after Designation.
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