Assam GST Rules amended: registration details, e-invoice signature waiver, EWB filing restrictions, revised refund and annual-return forms. The Fourteenth Amendment to the Assam GST Rules, 2017 (effective 31 December 2018) modifies registration (FORM GST REG-07 PART A/B), removes certain job-worker transfer wording, requires departure manifests for exports, permits issuance of electronic invoices/bills without supplier signature when compliant with the Information Technology Act, revises the meaning of 'Adjusted Total turnover,' restricts furnishing PART A of FORM GST EWB-01 for non-filers, inserts rule 109B prescribing FORM GST RVN-01 notice and FORM GST APL-04 summary for revision, and substitutes refund and annual-return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with expanded templates and instructions.
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The Fourteenth Amendment to the Assam GST Rules, 2017 (effective 31 December 2018) modifies registration (FORM GST REG-07 PART A/B), removes certain job-worker transfer wording, requires departure manifests for exports, permits issuance of electronic invoices/bills without supplier signature when compliant with the Information Technology Act, revises the meaning of "Adjusted Total turnover," restricts furnishing PART A of FORM GST EWB-01 for non-filers, inserts rule 109B prescribing FORM GST RVN-01 notice and FORM GST APL-04 summary for revision, and substitutes refund and annual-return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with expanded templates and instructions.
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