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    <description>The Kerala GST (Eighth Amendment) Rules, 2021 amend the 2017 Rules by fixing the short title and deemed commencement, extending the date in the fourth proviso to rule 26 and omitting all provisos to that sub rule from 1st November, 2021; inserting a proviso in rule 138E that exempts the restriction for the period 1st May to 18th August, 2021 where returns in FORM GSTR 3B, FORM GSTR 1 or FORM GST CMP 08 were not furnished for March-May 2021; and modifying FORM GST ASMT 14 to add order reference and date, omit a specified phrase about registration, and add an Address field after Designation.</description>
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