Extension of GST compliance deadlines and temporary waiver of restriction where specified returns were not filed The Karnataka GST amendment modifies commencement and compliance timelines: general commencement is 29 August 2021; rule 26 extends a deadline from 31 August 2021 to 31 October 2021 and omits provisos from 1 November 2021. Rule 138E gains a proviso effective 1 May 2021 exempting the rule's restriction for the period 1 May-18 August 2021 where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 for March-May 2021 were not furnished. FORM GST ASMT 14 is altered to include an order reference, remove a specific phrase about unregistered conduct, and add an 'Address' field after 'Designation.'
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Extension of GST compliance deadlines and temporary waiver of restriction where specified returns were not filed
The Karnataka GST amendment modifies commencement and compliance timelines: general commencement is 29 August 2021; rule 26 extends a deadline from 31 August 2021 to 31 October 2021 and omits provisos from 1 November 2021. Rule 138E gains a proviso effective 1 May 2021 exempting the rule's restriction for the period 1 May-18 August 2021 where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 for March-May 2021 were not furnished. FORM GST ASMT 14 is altered to include an order reference, remove a specific phrase about unregistered conduct, and add an "Address" field after "Designation."
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