Sikkim GST rules amended: e invoice signature exemptions, EWB filing restrictions, and revised refund and annual return forms. Key procedural amendments relieve signature requirements for electronic invoices, bills and consolidated documents; require non resident collectors to identify collecting and principal business States in FORM GST REG 07; introduce rule 109B with FORM GST RVN 01 and FORM GST APL 04 for revisional notices and summaries; impose compliance linked restrictions on furnishing PART A of FORM GST EWB 01 (rule 138E); and substitute comprehensive templates and instructions for refund (FORM GST RFD 01/RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).
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Provisions expressly mentioned in the judgment/order text.
Sikkim GST rules amended: e invoice signature exemptions, EWB filing restrictions, and revised refund and annual return forms.
Key procedural amendments relieve signature requirements for electronic invoices, bills and consolidated documents; require non resident collectors to identify collecting and principal business States in FORM GST REG 07; introduce rule 109B with FORM GST RVN 01 and FORM GST APL 04 for revisional notices and summaries; impose compliance linked restrictions on furnishing PART A of FORM GST EWB 01 (rule 138E); and substitute comprehensive templates and instructions for refund (FORM GST RFD 01/RFD 01A) and annual return/reconciliation forms (GSTR 9, GSTR 9A, GSTR 9C).
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