Manipur GST rules amended: electronic invoices allowed without supplier signature; refund, return and e-way protocols revised. The amendment adds a registration rule permitting tax collectors under section 52 to state the State of collection and a potentially different principal place of business in FORM GST REG-07; removes certain job-worker transit wording; exempts supplier signature for electronic invoices and related documents issued under the Information Technology Act; restricts furnishing PART A of FORM GST EWB-01 for registered persons with specified return defaults subject to Commissioner discretion; inserts revision notice and order summary procedures (FORM GST RVN-01 and FORM GST APL-04); and substitutes comprehensive refund and annual return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with detailed statements, declarations and reconciliation requirements.
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Manipur GST rules amended: electronic invoices allowed without supplier signature; refund, return and e-way protocols revised.
The amendment adds a registration rule permitting tax collectors under section 52 to state the State of collection and a potentially different principal place of business in FORM GST REG-07; removes certain job-worker transit wording; exempts supplier signature for electronic invoices and related documents issued under the Information Technology Act; restricts furnishing PART A of FORM GST EWB-01 for registered persons with specified return defaults subject to Commissioner discretion; inserts revision notice and order summary procedures (FORM GST RVN-01 and FORM GST APL-04); and substitutes comprehensive refund and annual return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with detailed statements, declarations and reconciliation requirements.
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