Extension of filing deadlines and temporary waiver of GST return restrictions where specified returns remained unfurnished. Extension of filing deadlines and temporary relaxations under the Arunachal Pradesh GST Rules amend rule 26 to extend and later omit provisos, add a proviso to rule 138E waiving a restriction where prescribed returns for the March-May period were not filed during a specified retrospective window, and revise FORM GST ASMT-14 to include order reference details, remove a phrase alleging unregistered business, and add 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.
Extension of filing deadlines and temporary waiver of GST return restrictions where specified returns remained unfurnished.
Extension of filing deadlines and temporary relaxations under the Arunachal Pradesh GST Rules amend rule 26 to extend and later omit provisos, add a proviso to rule 138E waiving a restriction where prescribed returns for the March-May period were not filed during a specified retrospective window, and revise FORM GST ASMT-14 to include order reference details, remove a phrase alleging unregistered business, and add an Address field after Designation.
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