Electronic invoicing signature exemption clarified and new refund, e waybill and revision procedures standardized under Tripura GST rules. The amendment mandates that non physical presence applicants specify the State of collection in PART A and principal place of business in PART B of FORM GST REG-07; exempts supplier signature/digital signature for electronic invoices, bills of supply, consolidated tax invoices and tickets issued under the Information Technology Act; prescribes FORM GST RVN-01 notice and FORM GST APL-04 summary when Revisional Authority proposes adverse revision under section 108; restricts furnishing PART A of FORM GST EWB-01 for registered persons who default on return filing but allows Commissioner discretion to permit furnishing; and substitutes comprehensive refund and annual return forms including RFD-01, RFD-01A, GSTR-9, GSTR-9A and GSTR-9C with detailed statements, declarations and reconciliation schedules.
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Provisions expressly mentioned in the judgment/order text.
Electronic invoicing signature exemption clarified and new refund, e waybill and revision procedures standardized under Tripura GST rules.
The amendment mandates that non physical presence applicants specify the State of collection in PART A and principal place of business in PART B of FORM GST REG-07; exempts supplier signature/digital signature for electronic invoices, bills of supply, consolidated tax invoices and tickets issued under the Information Technology Act; prescribes FORM GST RVN-01 notice and FORM GST APL-04 summary when Revisional Authority proposes adverse revision under section 108; restricts furnishing PART A of FORM GST EWB-01 for registered persons who default on return filing but allows Commissioner discretion to permit furnishing; and substitutes comprehensive refund and annual return forms including RFD-01, RFD-01A, GSTR-9, GSTR-9A and GSTR-9C with detailed statements, declarations and reconciliation schedules.
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