Notification No. 32/2021
Date: August 29, 2021
Subject: Central Goods and Services Tax (Seventh Amendment) Rules, 2021
Description:
This notification amends CGST Rules relating to Rule 26 (e-signing of returns), Rule 138E (blocking of e-way bill generation) and FORM GST ASMT-14. Relaxations were provided for non-filing during COVID-affected periods. The amendments rationalise procedural compliance and ease restrictions imposed due to pandemic disruptions.
Amendment:
This notification amends notification No. 3/2017