GST rules: registration detail, e-invoice signature exemption, revisional notice procedure, and e-waybill furnishing restrictions updated. The amendment requires out-of-State/UT registrants under section 52 to specify the State/UT in PART A and the principal place of business State/UT in PART B of FORM GST REG-07; removes a job-worker to job-worker consignments phrase in rule 45; exempts supplier signature/digital signature for electronic invoices, bills of supply, consolidated tax invoices and tickets issued under the Information Technology Act; inserts rule 109B requiring FORM GST RVN-01 notice and FORM GST APL-04 summary for revisional orders; adds rule 138E restricting PART A of FORM GST EWB-01 for return defaulters, subject to Commissioner's discretion.
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Provisions expressly mentioned in the judgment/order text.
The amendment requires out-of-State/UT registrants under section 52 to specify the State/UT in PART A and the principal place of business State/UT in PART B of FORM GST REG-07; removes a job-worker to job-worker consignments phrase in rule 45; exempts supplier signature/digital signature for electronic invoices, bills of supply, consolidated tax invoices and tickets issued under the Information Technology Act; inserts rule 109B requiring FORM GST RVN-01 notice and FORM GST APL-04 summary for revisional orders; adds rule 138E restricting PART A of FORM GST EWB-01 for return defaulters, subject to Commissioner's discretion.
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