Puducherry GST amendments change registration particulars, remove signature requirement for e invoices, restrict e waybill entries for defaulters, and add revisional notice/form. Registration: applicants collecting tax under section 52 without physical presence must state the State/Union territory in PART A of FORM GST REG-07 and the State/Union territory of principal place of business in PART B. Electronic documents: supplier signature or digital signature is not required for electronic invoices, electronic bills of supply, consolidated tax invoices or tickets when issued under the Information Technology Act, 2000. Procedural edits include omission in job-worker movement wording.
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Puducherry GST amendments change registration particulars, remove signature requirement for e invoices, restrict e waybill entries for defaulters, and add revisional notice/form.
Registration: applicants collecting tax under section 52 without physical presence must state the State/Union territory in PART A of FORM GST REG-07 and the State/Union territory of principal place of business in PART B. Electronic documents: supplier signature or digital signature is not required for electronic invoices, electronic bills of supply, consolidated tax invoices or tickets when issued under the Information Technology Act, 2000. Procedural edits include omission in job-worker movement wording.
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