Track and trace mechanism under GST amended with new penalties, revised appeals, and expanded supply classification rules. The amendment introduces broad changes to the State GST law, including revised definitions, omission of specified return provisions, substituted treatment of plant and machinery, revised appeal conditions for penalty orders, and a new track and trace mechanism for notified goods. It also creates a penalty for non-compliance with that mechanism, expands Schedule III treatment for certain warehoused goods, and preserves actions taken under the repealed Ordinance.
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Provisions expressly mentioned in the judgment/order text.
Track and trace mechanism under GST amended with new penalties, revised appeals, and expanded supply classification rules.
The amendment introduces broad changes to the State GST law, including revised definitions, omission of specified return provisions, substituted treatment of plant and machinery, revised appeal conditions for penalty orders, and a new track and trace mechanism for notified goods. It also creates a penalty for non-compliance with that mechanism, expands Schedule III treatment for certain warehoused goods, and preserves actions taken under the repealed Ordinance.
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