GST compliance amendments extend filing deadlines, remove transitional provisos later, and waive certain restrictions for delayed returns. The Madhya Pradesh GST Rules, 2017 are amended to extend a proviso deadline in rule 26 and to omit all provisos from a later date; to insert a proviso in rule 138E excluding a specified restriction for a past period where certain returns or outward supply statements for specified months were not furnished; and to modify FORM GST ASMT-14 by adding an order reference insertion, removing language about conducting business without registration despite liability, and adding an 'Address' field after 'Designation'.
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Provisions expressly mentioned in the judgment/order text.
GST compliance amendments extend filing deadlines, remove transitional provisos later, and waive certain restrictions for delayed returns.
The Madhya Pradesh GST Rules, 2017 are amended to extend a proviso deadline in rule 26 and to omit all provisos from a later date; to insert a proviso in rule 138E excluding a specified restriction for a past period where certain returns or outward supply statements for specified months were not furnished; and to modify FORM GST ASMT-14 by adding an order reference insertion, removing language about conducting business without registration despite liability, and adding an "Address" field after "Designation".
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