GST Rule Amendments extend filing relief, adjust compliance restrictions, and modify assessment form requirements. Amendment prescribes extensions and omissions in rule 26, inserts a proviso in rule 138E exempting a restriction for a defined period where returns for March-May remain unfurnished, and modifies FORM GST ASMT 14 to add an order reference and date, remove a phrase concerning conduct without registration, and add an Address field after Designation.
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Provisions expressly mentioned in the judgment/order text.
GST Rule Amendments extend filing relief, adjust compliance restrictions, and modify assessment form requirements.
Amendment prescribes extensions and omissions in rule 26, inserts a proviso in rule 138E exempting a restriction for a defined period where returns for March-May remain unfurnished, and modifies FORM GST ASMT 14 to add an order reference and date, remove a phrase concerning conduct without registration, and add an Address field after Designation.
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