Odisha GST rules amend electronic invoice signature rules, e-way bill furnishing restrictions and revisional notice procedures. A new sub rule requires applicants collecting tax under Section 52 without physical presence to state the State/Union territory in PART A of FORM GST REG 07 and the State/Union territory of the principal place of business in PART B. Electronic issuance of invoices, bills of supply, consolidated invoices, other documents in lieu thereof and tickets need not bear the supplier's handwritten or digital signature if issued in accordance with the Information Technology Act, 2000. A revisional authority must serve FORM GST RVN 01, afford a hearing and issue a summary in FORM GST APL 04 when passing revisional orders.
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Odisha GST rules amend electronic invoice signature rules, e-way bill furnishing restrictions and revisional notice procedures.
A new sub rule requires applicants collecting tax under Section 52 without physical presence to state the State/Union territory in PART A of FORM GST REG 07 and the State/Union territory of the principal place of business in PART B. Electronic issuance of invoices, bills of supply, consolidated invoices, other documents in lieu thereof and tickets need not bear the supplier's handwritten or digital signature if issued in accordance with the Information Technology Act, 2000. A revisional authority must serve FORM GST RVN 01, afford a hearing and issue a summary in FORM GST APL 04 when passing revisional orders.
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