Electronic invoicing: supplier signature not required where e-invoices and e-bills comply with IT Act, enabling digital issuance. Amendments refine registration for tax collectors under section 52 by requiring distinct State/UT entries in FORM GST REG-07; exempt suppliers' signatures for electronic invoices, bills and consolidated documents under the Information Technology Act; add a new revisional procedure (rule 109B) requiring notice in FORM GST RVN-01 and a summary in FORM GST APL-04; restrict furnishing PART A of FORM GST EWB-01 for repeat non-filers subject to Commissioner's discretionary relief; and substitute comprehensive refund (FORM GST RFD-01/01A) and annual/reconciliation return forms (GSTR-9, GSTR-9A, GSTR-9C) with detailed templates and instructions.