Job worker challan rules amended to allow chained endorsements and clarify rail transport exclusions, altering GST procedural compliance. Rule 45 permits challans for goods sent from one job worker to another to be issued by the principal or the sending job worker and allows successive job worker endorsements recording quantity and description; Rule 127 inserts 'day' in a reporting clause; Rule 129(6) replaces committee allowance wording with authority discretion; Rule 133 permits referral back to the Director General of Safeguards for further investigation; Rule 134 sets quorum and majority decision rules; Rule 137's Explanation includes persons alleging failure to pass rate reductions; transport-by-rail expressions exclude leasing of parcel space.
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Provisions expressly mentioned in the judgment/order text.
Job worker challan rules amended to allow chained endorsements and clarify rail transport exclusions, altering GST procedural compliance.
Rule 45 permits challans for goods sent from one job worker to another to be issued by the principal or the sending job worker and allows successive job worker endorsements recording quantity and description; Rule 127 inserts "day" in a reporting clause; Rule 129(6) replaces committee allowance wording with authority discretion; Rule 133 permits referral back to the Director General of Safeguards for further investigation; Rule 134 sets quorum and majority decision rules; Rule 137's Explanation includes persons alleging failure to pass rate reductions; transport-by-rail expressions exclude leasing of parcel space.
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