Telangana GST rules amended: new registration details, signature exemptions for electronic documents, e-waybill restrictions, revised refund and annual return forms. The Fourteenth Amendment updates Telangana GST Rules to (1) require collection registrants under section 52 to state the State/UT for collection (FORM GST REG-07 PART A) and the State/UT of principal place of business (PART B); (2) exempt supplier signature/digital signature for specified electronic invoices, bills of supply, consolidated invoices and electronic tickets issued under the Information Technology Act; (3) add procedural safeguards for revision under section 108 including notice in FORM GST RVN-01 and summary in FORM GST APL-04; (4) restrict furnishing PART A of FORM GST EWB-01 for return-defaulters subject to Commissioner's discretionary relief; and (5) substitute or revise multiple forms including FORM GST RFD-01, GSTR-9 series and GSTR-9C.
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Telangana GST rules amended: new registration details, signature exemptions for electronic documents, e-waybill restrictions, revised refund and annual return forms.
The Fourteenth Amendment updates Telangana GST Rules to (1) require collection registrants under section 52 to state the State/UT for collection (FORM GST REG-07 PART A) and the State/UT of principal place of business (PART B); (2) exempt supplier signature/digital signature for specified electronic invoices, bills of supply, consolidated invoices and electronic tickets issued under the Information Technology Act; (3) add procedural safeguards for revision under section 108 including notice in FORM GST RVN-01 and summary in FORM GST APL-04; (4) restrict furnishing PART A of FORM GST EWB-01 for return-defaulters subject to Commissioner's discretionary relief; and (5) substitute or revise multiple forms including FORM GST RFD-01, GSTR-9 series and GSTR-9C.
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