Meghalaya GST rules amended to allow electronic invoices without supplier signature and restrict e-way bill filings for non-filers. The Meghalaya GST (Fourteenth Amendment) amends procedural rules and replaces numerous forms: it requires registration applicants collecting tax outside their physical presence to state collection and principal business states in FORM GST REG-07; permits electronic invoices, bills of supply, consolidated invoices and tickets without supplier signature where issued under the Information Technology Act; inserts a revisional procedure requiring FORM GST RVN-01 and issuance of FORM GST APL-04 summaries; bars furnishing PART A of FORM GST EWB-01 for registrants who default on specified return filings unless permitted by the Commissioner; and substitutes refund and annual return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with detailed statements, declarations and computation instructions.
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Meghalaya GST rules amended to allow electronic invoices without supplier signature and restrict e-way bill filings for non-filers.
The Meghalaya GST (Fourteenth Amendment) amends procedural rules and replaces numerous forms: it requires registration applicants collecting tax outside their physical presence to state collection and principal business states in FORM GST REG-07; permits electronic invoices, bills of supply, consolidated invoices and tickets without supplier signature where issued under the Information Technology Act; inserts a revisional procedure requiring FORM GST RVN-01 and issuance of FORM GST APL-04 summaries; bars furnishing PART A of FORM GST EWB-01 for registrants who default on specified return filings unless permitted by the Commissioner; and substitutes refund and annual return forms (RFD-01/RFD-01A, GSTR-9/9A/9C) with detailed statements, declarations and computation instructions.
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