Central Goods and Services Tax (Seventh Amendment) Rules, 2021

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ces Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... atement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021."; (iii) in FORM GST ASMT-14, - (a) after the words, "with effect from ------", the words, "vide Order Reference No. -------, dated ------" shall be inserted; (b) the words, "for conducting business without registration despite being liable for registration" shall be omitted; (c) a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X