GST procedural amendments: electronic documents exempted from signature and refund/annual return forms substantially revised for compliance. The amendment package revises West Bengal GST Rules to permit registration without physical presence via specified FORM GST REG 07 entries; exempts supplier signature requirements for electronically issued invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; restricts furnishing PART A of FORM GST EWB 01 for certain return defaulters subject to Commissioner's discretionary relief; creates rule 109B requiring Revisional Authority notices in FORM GST RVN 01 and summary orders in FORM GST APL 04; and substitutes detailed refund (FORM GST RFD 01, RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).
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Provisions expressly mentioned in the judgment/order text.
GST procedural amendments: electronic documents exempted from signature and refund/annual return forms substantially revised for compliance.
The amendment package revises West Bengal GST Rules to permit registration without physical presence via specified FORM GST REG 07 entries; exempts supplier signature requirements for electronically issued invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; restricts furnishing PART A of FORM GST EWB 01 for certain return defaulters subject to Commissioner's discretionary relief; creates rule 109B requiring Revisional Authority notices in FORM GST RVN 01 and summary orders in FORM GST APL 04; and substitutes detailed refund (FORM GST RFD 01, RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).
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