GST Rule Amendment extends compliance timelines and temporarily relaxes return filing restrictions for specified return periods. Amendment to the Meghalaya Goods and Services Tax Rules, 2017 revises procedural timelines, relaxes a temporary return filing restriction in rule 138E for cases where returns for March-May were not furnished, substitutes a later deadline in rule 26 and omits its provisos from the specified future date, and updates FORM GST ASMT-14 by adding Order Reference and Address fields while removing language about conducting business without registration despite liability.
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GST Rule Amendment extends compliance timelines and temporarily relaxes return filing restrictions for specified return periods.
Amendment to the Meghalaya Goods and Services Tax Rules, 2017 revises procedural timelines, relaxes a temporary return filing restriction in rule 138E for cases where returns for March-May were not furnished, substitutes a later deadline in rule 26 and omits its provisos from the specified future date, and updates FORM GST ASMT-14 by adding Order Reference and Address fields while removing language about conducting business without registration despite liability.
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