GST rule amendment extends filing deadline and temporarily relaxes restriction on late returns for specified forms. The amendment adjusts provisos in rule 26 by substituting a deadline and omitting all provisos from a later specified date; it inserts in rule 138E a proviso that the restriction will not apply for an earlier defined period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for specified months; and it amends FORM GST ASMT-14 to require an order reference and date, omit wording about conducting business without registration, and add an address field after designation.
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GST rule amendment extends filing deadline and temporarily relaxes restriction on late returns for specified forms.
The amendment adjusts provisos in rule 26 by substituting a deadline and omitting all provisos from a later specified date; it inserts in rule 138E a proviso that the restriction will not apply for an earlier defined period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for specified months; and it amends FORM GST ASMT-14 to require an order reference and date, omit wording about conducting business without registration, and add an address field after designation.
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