Gujarat GST amends registration entries, waives e-invoice signatures, restricts e-waybill furnishing, updates revisional and refund forms. The Gujarat GST Rules amend registration under section 52 to require distinct State/UT entries in FORM GST REG-07, waive supplier signature requirements for electronic invoices/bills/tickets under the Information Technology Act, remove a job-worker transfer phrase in rule 45, substitute definitions for 'Adjusted Total turnover' and 'relevant period' to align with rule 89(4), adopt the Finance Department definition of 'handicraft goods', require a departure manifest insertion in export provisions, and clarify 'financial year or part thereof' and an added cross-reference to section 75(12).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The Gujarat GST Rules amend registration under section 52 to require distinct State/UT entries in FORM GST REG-07, waive supplier signature requirements for electronic invoices/bills/tickets under the Information Technology Act, remove a job-worker transfer phrase in rule 45, substitute definitions for "Adjusted Total turnover" and "relevant period" to align with rule 89(4), adopt the Finance Department definition of "handicraft goods", require a departure manifest insertion in export provisions, and clarify "financial year or part thereof" and an added cross-reference to section 75(12).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
