GST rule amendment extends compliance timelines and relaxes filing restrictions for certain return windows. Assam amends GST Rules to extend a deadline in Rule 26 to the end of October and omit provisos from November; inserts a proviso in Rule 138E excluding the restriction for a May-August period where returns (Form GSTR 3B, Form GSTR 1, Form GST CMP 08) were not filed for March-May; and revises Form GST ASMT 14 to add an order reference and date, remove a phrase about conducting business without registration, and insert 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 rule amendment extends compliance timelines and relaxes filing restrictions for certain return windows.
Assam amends GST Rules to extend a deadline in Rule 26 to the end of October and omit provisos from November; inserts a proviso in Rule 138E excluding the restriction for a May-August period where returns (Form GSTR 3B, Form GSTR 1, Form GST CMP 08) were not filed for March-May; and revises Form GST ASMT 14 to add an order reference and date, remove a phrase about conducting business without registration, and insert an "Address" field after "Designation".
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
