Electronic invoice signature exemption allows e-invoices and e-bills without supplier signatures, changing GST documentation rules. The amendment rules revise Delhi GST procedural rules: require dual-State identification in FORM GST REG-07 for collection agents; remove a job-worker transfer phrase; exempt supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; add rule 109B mandating notice (FORM GST RVN-01), hearing and a summary (FORM GST APL-04) for revisional orders; insert rule 138E restricting furnishing of PART A of FORM GST EWB-01 for return defaulters (subject to Commissioner's discretion); and substitute detailed refund (RFD-01/RFD-01A) and annual return/reconciliation forms (GSTR-9/9A/9C) with expanded schedules, declarations and instructions.
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Provisions expressly mentioned in the judgment/order text.
Electronic invoice signature exemption allows e-invoices and e-bills without supplier signatures, changing GST documentation rules.
The amendment rules revise Delhi GST procedural rules: require dual-State identification in FORM GST REG-07 for collection agents; remove a job-worker transfer phrase; exempt supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; add rule 109B mandating notice (FORM GST RVN-01), hearing and a summary (FORM GST APL-04) for revisional orders; insert rule 138E restricting furnishing of PART A of FORM GST EWB-01 for return defaulters (subject to Commissioner's discretion); and substitute detailed refund (RFD-01/RFD-01A) and annual return/reconciliation forms (GSTR-9/9A/9C) with expanded schedules, declarations and instructions.
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