Notification No. 32/2021
Date: August 29, 2021
Subject: Amendment to CGST Rules, 2017 relating to EVC usage, e-way bill restriction, and assessment forms.
Description:
The time limit for EVC-based authentication under rule 26 is extended up to 31 October 2021. E-way bill restriction under rule 138E is relaxed for returns pertaining to March to May 2021. Amendments are made to FORM GST ASMT-14 relating to assessment proceedings.
Effective Date:
29 August 2021 (specific provisions effective retrospectively or prospectively as notified)
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