GST compliance extension and a limited exception for late return filing alter credit restriction and amend assessment form details. The Seventh Amendment updates GST Rules by extending a proviso deadline in rule 26 and later omitting all provisos; inserts a time-limited exception in rule 138E exempting the restriction where specified returns or statements for March-May 2021 were not filed; and amends FORM GST ASMT-14 to add an order reference entry, remove wording about conducting business without registration, and include an address field after designation.
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GST compliance extension and a limited exception for late return filing alter credit restriction and amend assessment form details.
The Seventh Amendment updates GST Rules by extending a proviso deadline in rule 26 and later omitting all provisos; inserts a time-limited exception in rule 138E exempting the restriction where specified returns or statements for March-May 2021 were not filed; and amends FORM GST ASMT-14 to add an order reference entry, remove wording about conducting business without registration, and include an address field after designation.
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