Compliance deadline extension alters provisos and grants return-related restriction relief where returns were not filed. Seventh Amendment to the Delhi GST Rules adjusts transitional deadlines by extending a proviso date in rule 26 and omitting all provisos thereafter; provides an exception to the restriction in rule 138E for a prior period where specified returns or statements were not furnished for certain months; and amends FORM GST ASMT-14 to add an order reference line, remove wording about conducting business without registration, and insert an address field after designation.
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Provisions expressly mentioned in the judgment/order text.
Compliance deadline extension alters provisos and grants return-related restriction relief where returns were not filed.
Seventh Amendment to the Delhi GST Rules adjusts transitional deadlines by extending a proviso date in rule 26 and omitting all provisos thereafter; provides an exception to the restriction in rule 138E for a prior period where specified returns or statements were not furnished for certain months; and amends FORM GST ASMT-14 to add an order reference line, remove wording about conducting business without registration, and insert an address field after designation.
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