Electronic invoice rules: supplier signature exemption for compliant e-documents; revised refund, e way bill and annual return procedures follow. The amendment prescribes procedural and form changes: registration entries for collectors without physical presence in REG-07; exemption from supplier signature where electronic invoices and related documents comply with the Information Technology Act; insertion of a revisional notice and summary procedure (FORM GST RVN-01 and FORM GST APL-04); restriction on furnishing PART A of FORM GST EWB-01 for specified return defaulters subject to Commissioner discretion; and substitution of refund, annual return and reconciliation forms (RFD-01, RFD-01A, GSTR-9, GSTR-9A, GSTR-9C) with detailed statements, declarations and instructions.
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.
Electronic invoice rules: supplier signature exemption for compliant e-documents; revised refund, e way bill and annual return procedures follow.
The amendment prescribes procedural and form changes: registration entries for collectors without physical presence in REG-07; exemption from supplier signature where electronic invoices and related documents comply with the Information Technology Act; insertion of a revisional notice and summary procedure (FORM GST RVN-01 and FORM GST APL-04); restriction on furnishing PART A of FORM GST EWB-01 for specified return defaulters subject to Commissioner discretion; and substitution of refund, annual return and reconciliation forms (RFD-01, RFD-01A, GSTR-9, GSTR-9A, GSTR-9C) with detailed statements, declarations and instructions.
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 
