GST compliance extension: deadlines and proviso restrictions amended, with transitional relief for specified return periods. Amendment extends the date in rule 26's fourth proviso to 31st October 2021 and omits all provisos to rule 26 from 1 November 2021. It inserts a proviso in rule 138E, effective 1 May 2021, relieving the restriction for 1 May 2021 to 18 August 2021 where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for March-May 2021. FORM GST ASMT-14 is revised to add an order reference clause, remove a phrase about conducting business without registration, and add an 'Address' field after 'Designation.'
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Provisions expressly mentioned in the judgment/order text.
GST compliance extension: deadlines and proviso restrictions amended, with transitional relief for specified return periods.
Amendment extends the date in rule 26's fourth proviso to 31st October 2021 and omits all provisos to rule 26 from 1 November 2021. It inserts a proviso in rule 138E, effective 1 May 2021, relieving the restriction for 1 May 2021 to 18 August 2021 where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished for March-May 2021. FORM GST ASMT-14 is revised to add an order reference clause, remove a phrase about conducting business without registration, and add an "Address" field after "Designation."
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