GST procedural amendments extend compliance deadlines and exempt certain filing restrictions where prescribed returns were not furnished. The rules amend Haryana GST provisions by extending a deadline in rule 26 to late-October, omitting all provisos to that sub-rule from early-November, inserting a deemed proviso in rule 138E exempting a restriction for non-filing of specified returns for March-May during a defined May-August period, and revising FORM GST ASMT-14 to add an order reference line, remove a phrase about conducting business without registration, and insert an Address field after Designation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST procedural amendments extend compliance deadlines and exempt certain filing restrictions where prescribed returns were not furnished.
The rules amend Haryana GST provisions by extending a deadline in rule 26 to late-October, omitting all provisos to that sub-rule from early-November, inserting a deemed proviso in rule 138E exempting a restriction for non-filing of specified returns for March-May during a defined May-August period, and revising FORM GST ASMT-14 to add an order reference line, remove a phrase about conducting business without registration, and insert an Address field after Designation.
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