GST rule amendment extends compliance date, exempts certain late filers from restriction, and updates assessment form wording. The Thirteenth Amendment (deemed effective 29 August 2021) amends Punjab GST Rules: Rule 26 replaces the proviso date from 31 August to 31 October and omits all provisos from 1 November; Rule 138E now provides that the restriction does not apply from 1 May to 18 August where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 for March-May were not furnished; FORM GST ASMT 14 is updated to permit an order reference line, remove wording about conducting business without registration, and add an Address field after Designation.
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GST rule amendment extends compliance date, exempts certain late filers from restriction, and updates assessment form wording.
The Thirteenth Amendment (deemed effective 29 August 2021) amends Punjab GST Rules: Rule 26 replaces the proviso date from 31 August to 31 October and omits all provisos from 1 November; Rule 138E now provides that the restriction does not apply from 1 May to 18 August where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 for March-May were not furnished; FORM GST ASMT 14 is updated to permit an order reference line, remove wording about conducting business without registration, and add an Address field after Designation.
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