Compfie | Amended notification of the Central Goods and Services Tax (Seventh Amendment) Rules, 2021 (dated – 29.08.2021)

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Amended notification of the Central Goods and Services Tax (Seventh Amendment) Rules, 2021 (dated – 29.08.2021) – CBIC

This notification has come into effect from 29.08.2021.
In the Central Goods and Services Tax Rules, 2017:
in sub-rule (1) of rule 26, –
in the fourth proviso, for the figures, letters and words “31st day of August, 2021”, the figures, letters and words “31st day of October, 2021” shall be substituted;
with effect from the 1st day of November, 2021, all the provisos shall be omitted; with effect from the 1st day of May, 2021, in rule 138E, after the fourth proviso, the following proviso shall be inserted, namely: –
“Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”;
In FORM GST ASMT-14,
After the words, “with effect from ——”, the words, “vide Order Reference No. ——-, dated ——” shall be inserted;
The words, “for conducting business without registration despite being liable for registration” shall be omitted; at the end after “Designation”, the word “Address” shall be inserted.