Kerala GST rules amended: registration, e-invoice signature exemptions, EWB filing limits, refund and annual return form overhauls. The amendment rules require non-physical presence applicants under section 52 to specify the State/UT in PART A and the principal place of business State/UT in PART B of FORM GST REG-07; remove certain job-worker wording in rule 45; exempt supplier signatures for electronic invoices, bills of supply, consolidated invoices and tickets issued under the Information Technology Act; insert rule 109B mandating service of FORM GST RVN-01 and issuance of summary in FORM GST APL-04 for revisional orders; impose restrictions on furnishing PART A of FORM GST EWB-01 for repeat non-filers; and substitute comprehensive refund (RFD-01/RFD-01A) and annual return (GSTR-9/9A/9C) forms with detailed statements, calculations, declarations and procedural instructions.
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Kerala GST rules amended: registration, e-invoice signature exemptions, EWB filing limits, refund and annual return form overhauls.
The amendment rules require non-physical presence applicants under section 52 to specify the State/UT in PART A and the principal place of business State/UT in PART B of FORM GST REG-07; remove certain job-worker wording in rule 45; exempt supplier signatures for electronic invoices, bills of supply, consolidated invoices and tickets issued under the Information Technology Act; insert rule 109B mandating service of FORM GST RVN-01 and issuance of summary in FORM GST APL-04 for revisional orders; impose restrictions on furnishing PART A of FORM GST EWB-01 for repeat non-filers; and substitute comprehensive refund (RFD-01/RFD-01A) and annual return (GSTR-9/9A/9C) forms with detailed statements, calculations, declarations and procedural instructions.
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