GST rule amendments extend compliance deadlines and exempt certain return filing restrictions while revising assessment form fields. Amendments to the Puducherry GST Rules substitute a later cut off in the fourth proviso to sub rule (1) of rule 26 and omit all provisos to that sub rule from a later date; add a proviso to rule 138E exempting the restriction for a specified period where FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for specified months; and modify FORM GST ASMT 14 by inserting an Order reference line, removing a phrase about conducting business without registration despite liability, and adding an Address field after Designation.
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Provisions expressly mentioned in the judgment/order text.
GST rule amendments extend compliance deadlines and exempt certain return filing restrictions while revising assessment form fields.
Amendments to the Puducherry GST Rules substitute a later cut off in the fourth proviso to sub rule (1) of rule 26 and omit all provisos to that sub rule from a later date; add a proviso to rule 138E exempting the restriction for a specified period where FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for specified months; and modify FORM GST ASMT 14 by inserting an Order reference line, removing a phrase about conducting business without registration despite liability, and adding an Address field after Designation.
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