Punjab GST rules amended: electronic invoicing signatures waived, revised refund and annual return forms, EWB restrictions for defaulters. Amendments effective 31 December 2018 require non-physical collectors to state collection and principal business States in FORM GST REG-07; remove supplier signature requirements where electronic invoicing or documents comply with the Information Technology Act; insert procedural and definitional clarifications (including departure manifest, financial year wording and handicraft goods definition); substitute and expand FORM-GST-RFD-01, FORM GSTR-9, GSTR-9A and GSTR-9C with detailed refund, annual return and reconciliation formats; add rule 138E restricting EWB PART A furnishing for repeat return defaulters; and add rule 109B requiring notice (FORM GST RVN-01) and summary (FORM GST APL-04) for revisional orders under section 108.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Punjab GST rules amended: electronic invoicing signatures waived, revised refund and annual return forms, EWB restrictions for defaulters.
Amendments effective 31 December 2018 require non-physical collectors to state collection and principal business States in FORM GST REG-07; remove supplier signature requirements where electronic invoicing or documents comply with the Information Technology Act; insert procedural and definitional clarifications (including departure manifest, financial year wording and handicraft goods definition); substitute and expand FORM-GST-RFD-01, FORM GSTR-9, GSTR-9A and GSTR-9C with detailed refund, annual return and reconciliation formats; add rule 138E restricting EWB PART A furnishing for repeat return defaulters; and add rule 109B requiring notice (FORM GST RVN-01) and summary (FORM GST APL-04) for revisional orders under section 108.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
