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    <description>Amendment extends the date in rule 26&#039;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 &quot;Address&quot; field after &quot;Designation.&quot;</description>
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