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

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..... 164 of the Central Goods and Services 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 pr .....

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..... 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. ; (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 registrati .....

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