E-way bill compliance and GST refund forms are revised, with aligned committee rules and transport verification procedures. West Bengal Goods and Services Tax Rules, 2017 are amended with retrospective effect from 1 July 2017 to align provisions relating to the constitution, appointment, methodology, procedure and tenure of the Authority and its committees with the Central Goods and Services Tax Rules. The notification also substitutes the e-way bill framework, prescribing electronic furnishing of details, generation and cancellation of e-way bills, consolidated e-way bills, validity periods, recipient acceptance, exemptions, documents to be carried, verification powers, inspection reporting, and detention reporting. It further inserts and revises prescribed forms for e-way bills, invoice reference numbers, enrolment, refund claims and TRAN-2 corrections.
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.
E-way bill compliance and GST refund forms are revised, with aligned committee rules and transport verification procedures.
West Bengal Goods and Services Tax Rules, 2017 are amended with retrospective effect from 1 July 2017 to align provisions relating to the constitution, appointment, methodology, procedure and tenure of the Authority and its committees with the Central Goods and Services Tax Rules. The notification also substitutes the e-way bill framework, prescribing electronic furnishing of details, generation and cancellation of e-way bills, consolidated e-way bills, validity periods, recipient acceptance, exemptions, documents to be carried, verification powers, inspection reporting, and detention reporting. It further inserts and revises prescribed forms for e-way bills, invoice reference numbers, enrolment, refund claims and TRAN-2 corrections.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
