GST deadline extensions and temporary suspension of restriction where returns for March-May were not filed. The Jharkhand GST (Seventh Amendment) Rules, 2021, effective from 29th August, 2021, amend rule 26 by extending and then omitting provisos, insert a proviso in rule 138E excluding the restriction for the period from 1st May until 18th August, 2021 where returns or statements for March-May, 2021 were not furnished, and modify FORM GST ASMT 14 by adding an order reference insertion, removing a phrase on conducting business without registration, and adding 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 deadline extensions and temporary suspension of restriction where returns for March-May were not filed.
The Jharkhand GST (Seventh Amendment) Rules, 2021, effective from 29th August, 2021, amend rule 26 by extending and then omitting provisos, insert a proviso in rule 138E excluding the restriction for the period from 1st May until 18th August, 2021 where returns or statements for March-May, 2021 were not furnished, and modify FORM GST ASMT 14 by adding an order reference insertion, removing a phrase on conducting business without registration, and adding an Address field after Designation.
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