Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018. - 74/2018 - Central GST (CGST)

Electronic documentation: supplier signature not required for e invoices and e bills issued under the Information Technology Act, affecting GST compliance.

The Fourteenth Amendment to the CGST Rules amends registration for persons collecting tax without physical presence, exempts supplier signatures for electronic invoices and related documents issued under the Information Technology Act, restricts furnishing PART A of FORM GST EWB 01 for registered persons defaulting in return filing subject to Commissioner's discretion, replaces and expands refund application forms (RFD 01/RFD 01A) with detailed statements and declarations, substitutes annual return and reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C), and prescribes notice (FORM GST RVN 01) and summary (FORM GST APL 04) procedures for revisional orders.