Puducherry GST amends valuation for lotteries, e-way bill requirements, input credit transfers and refund/form procedures. Amendments revise Puducherry GST Rules to prescribe valuation for lotteries and betting (100/112 or 100/128 of face value or notified price; actionable claims at 100%), require e-way bills (FORM GST EWB-01) for consignments over fifty thousand rupees with detailed Part A/B procedures, enable consolidated e-way bills (EWB-02), set validity and assignment rules, permit invoice-based transfer of common input service credit to an Input Service Distributor with prescribed invoice content, and update refund statement formats and multiple GST forms with specified effective dates.
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Puducherry GST amends valuation for lotteries, e-way bill requirements, input credit transfers and refund/form procedures.
Amendments revise Puducherry GST Rules to prescribe valuation for lotteries and betting (100/112 or 100/128 of face value or notified price; actionable claims at 100%), require e-way bills (FORM GST EWB-01) for consignments over fifty thousand rupees with detailed Part A/B procedures, enable consolidated e-way bills (EWB-02), set validity and assignment rules, permit invoice-based transfer of common input service credit to an Input Service Distributor with prescribed invoice content, and update refund statement formats and multiple GST forms with specified effective dates.
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