GST procedural amendments expand electronic invoicing acceptance and revise refund, return and revisional notice procedures. The amendment updates procedural rules and forms: registration for collection under section 52 requires separate identification of collection State and principal place of business in FORM GST REG-07; electronic issuance of invoices, bills of supply, consolidated invoices and tickets need not bear supplier signatures if issued under the Information Technology Act; detailed substitutions for FORM GST RFD-01/RFD-01A, FORM GSTR-9/GSTR-9A/GSTR-9C prescribe exhaustive templates, declarations and reconciliation mechanics for refunds and annual returns; rule 109B mandates notice (FORM GST RVN-01) and summary (FORM GST APL-04) procedures for revisional orders; rule 138E restricts furnishing PART A of FORM GST EWB-01 for return defaulters, subject to Commissioner discretion.
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GST procedural amendments expand electronic invoicing acceptance and revise refund, return and revisional notice procedures.
The amendment updates procedural rules and forms: registration for collection under section 52 requires separate identification of collection State and principal place of business in FORM GST REG-07; electronic issuance of invoices, bills of supply, consolidated invoices and tickets need not bear supplier signatures if issued under the Information Technology Act; detailed substitutions for FORM GST RFD-01/RFD-01A, FORM GSTR-9/GSTR-9A/GSTR-9C prescribe exhaustive templates, declarations and reconciliation mechanics for refunds and annual returns; rule 109B mandates notice (FORM GST RVN-01) and summary (FORM GST APL-04) procedures for revisional orders; rule 138E restricts furnishing PART A of FORM GST EWB-01 for return defaulters, subject to Commissioner discretion.
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