GST rule amendments extend transitional deadlines and relieve filing restrictions where specific returns were not filed during the relevant period. Amendments extend a transitional proviso in rule 26 to 31 October 2021 and omit all provisos in that sub rule from 1 November 2021; insert a proviso in rule 138E (effective 1 May 2021) that exempts the stated restriction for the period from 1 May 2021 to 18 August 2021 where FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for March-May 2021; and modify FORM GST ASMT 14 to include order reference and date, remove a specified phrase about conducting business 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 transitional deadlines and relieve filing restrictions where specific returns were not filed during the relevant period.
Amendments extend a transitional proviso in rule 26 to 31 October 2021 and omit all provisos in that sub rule from 1 November 2021; insert a proviso in rule 138E (effective 1 May 2021) that exempts the stated restriction for the period from 1 May 2021 to 18 August 2021 where FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for March-May 2021; and modify FORM GST ASMT 14 to include order reference and date, remove a specified phrase about conducting business without registration, and add an Address field after Designation.
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