Rajasthan GST rules amended: e-invoicing signature exemptions, EWB PART A filing restrictions, revised refund and annual return forms. Amendments introduce: state-identification in FORM GST REG-07 for tax-collection registration; exemption from supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; removal of a job-worker cross-reference; EWB PART A filing barred for registered persons who default on returns (subject to Commissioner's discretionary, reviewable permission with hearing); new revisional notice and summary procedures in FORM GST RVN-01 and FORM GST APL-04; substitution of refund and annual return forms including RFD-01/RFD-01A, GSTR-9/GSTR-9A and GSTR-9C with detailed instructions.
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Rajasthan GST rules amended: e-invoicing signature exemptions, EWB PART A filing restrictions, revised refund and annual return forms.
Amendments introduce: state-identification in FORM GST REG-07 for tax-collection registration; exemption from supplier signature for electronic invoices, bills of supply, consolidated invoices and tickets under the Information Technology Act; removal of a job-worker cross-reference; EWB PART A filing barred for registered persons who default on returns (subject to Commissioner's discretionary, reviewable permission with hearing); new revisional notice and summary procedures in FORM GST RVN-01 and FORM GST APL-04; substitution of refund and annual return forms including RFD-01/RFD-01A, GSTR-9/GSTR-9A and GSTR-9C with detailed instructions.
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