GST procedural amendment clarifies job-worker challan endorsements and decision-making quorum, and excludes railway parcel leasing. Amendment clarifies procedural requirements: rule 45 permits challans issued by principal or sending job worker with successive endorsements when goods move between job workers or return to the principal; rule 127 inserts the word 'day' for performance report timing; rule 129(6) replaces Standing Committee wording with allowance by the Authority; rule 133 authorises referral back to the Director General of Safeguards for further investigation if the Authority records reasons; rule 134 prescribes quorum of three and majority decision with Chairman casting vote; explanation excludes leasing of railway parcel space from rail transport expressions.
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GST procedural amendment clarifies job-worker challan endorsements and decision-making quorum, and excludes railway parcel leasing.
Amendment clarifies procedural requirements: rule 45 permits challans issued by principal or sending job worker with successive endorsements when goods move between job workers or return to the principal; rule 127 inserts the word "day" for performance report timing; rule 129(6) replaces Standing Committee wording with allowance by the Authority; rule 133 authorises referral back to the Director General of Safeguards for further investigation if the Authority records reasons; rule 134 prescribes quorum of three and majority decision with Chairman casting vote; explanation excludes leasing of railway parcel space from rail transport expressions.
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