Chhattisgarh amends GST rules: electronic invoice signatures exempted; revisional notices and e way bill filing restrictions tightened. Amendments require persons registering to collect tax under section 52 to state the State/UT of collection (PART A) and the State/UT of principal place of business (PART B) in FORM GST REG-07; exempt supplier signatures for specified electronic invoices, bills and consolidated documents under the Information Technology Act, 2000; add procedural safeguards by inserting rule 109B mandating notice in FORM GST RVN-01 and a summary in FORM GST APL-04 for revisional orders; and, from a notified date, prohibit furnishing PART A of FORM GST EWB-01 for registered persons who have failed to file prescribed returns, subject to Commissioner's discretion and hearing.
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Chhattisgarh amends GST rules: electronic invoice signatures exempted; revisional notices and e way bill filing restrictions tightened.
Amendments require persons registering to collect tax under section 52 to state the State/UT of collection (PART A) and the State/UT of principal place of business (PART B) in FORM GST REG-07; exempt supplier signatures for specified electronic invoices, bills and consolidated documents under the Information Technology Act, 2000; add procedural safeguards by inserting rule 109B mandating notice in FORM GST RVN-01 and a summary in FORM GST APL-04 for revisional orders; and, from a notified date, prohibit furnishing PART A of FORM GST EWB-01 for registered persons who have failed to file prescribed returns, subject to Commissioner's discretion and hearing.
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