GST rule amendment extends filing deadlines, suspends certain restrictions for May-Aug filing gaps, and revises assessment form fields. The Seventh Amendment to the Goa GST Rules (effective 29 August 2021) extends the deadline in rule 26's fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021; inserts a proviso in rule 138E exempting the restriction from 1 May-18 August 2021 where returns for March-May 2021 were not furnished; and revises FORM GST ASMT 14 to add an order reference and date, remove wording about conducting business without registration despite liability, and include an Address field after Designation.
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GST rule amendment extends filing deadlines, suspends certain restrictions for May-Aug filing gaps, and revises assessment form fields.
The Seventh Amendment to the Goa GST Rules (effective 29 August 2021) extends the deadline in rule 26's fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021; inserts a proviso in rule 138E exempting the restriction from 1 May-18 August 2021 where returns for March-May 2021 were not furnished; and revises FORM GST ASMT 14 to add an order reference and date, remove wording about conducting business without registration despite liability, and include an Address field after Designation.
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