Electronic signature exemption for electronic tax documents enables unsigned e invoices and related forms under GST rules. Amendments adjust registration particulars for out of State collectors, remove a job worker movement entry, add departure manifest to export proof, expand financial year wording, exempt supplier signatures for specified electronic tax documents under the Information Technology Act, introduce rule 109B with notice and summary order forms for revisional proceedings, restrict furnishing PART A of FORM GSTEWB 01 for repeat non filers subject to Commissioner discretion, and substitute multiple refund and annual return forms including FORM GST RFD 01, GSTR 9, GSTR 9A and GSTR 9C with expanded 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 signature exemption for electronic tax documents enables unsigned e invoices and related forms under GST rules.
Amendments adjust registration particulars for out of State collectors, remove a job worker movement entry, add departure manifest to export proof, expand financial year wording, exempt supplier signatures for specified electronic tax documents under the Information Technology Act, introduce rule 109B with notice and summary order forms for revisional proceedings, restrict furnishing PART A of FORM GSTEWB 01 for repeat non filers subject to Commissioner discretion, and substitute multiple refund and annual return forms including FORM GST RFD 01, GSTR 9, GSTR 9A and GSTR 9C with expanded statements, declarations and instructions.
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