GST rule amendments revise return-related restrictions, extend transitional dates, and update FORM GST ASMT-14 requirements. The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with retrospective and prospective effect. Rule 26 extends the relevant date in the fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021. Rule 138E inserts a further proviso excluding the restriction for a specified period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished. FORM GST ASMT-14 is amended to add reference particulars, delete specified words, and insert 'Address' after 'Designation'.
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Provisions expressly mentioned in the judgment/order text.
GST rule amendments revise return-related restrictions, extend transitional dates, and update FORM GST ASMT-14 requirements.
The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2021 amend the Uttarakhand Goods and Services Tax Rules, 2017 with retrospective and prospective effect. Rule 26 extends the relevant date in the fourth proviso to 31 October 2021 and omits all provisos from 1 November 2021. Rule 138E inserts a further proviso excluding the restriction for a specified period where FORM GSTR-3B, FORM GSTR-1, or FORM GST CMP-08 was not furnished. FORM GST ASMT-14 is amended to add reference particulars, delete specified words, and insert "Address" after "Designation".
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