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    <title>FORMS PRESCRIBED UNDER DRAFT RULES OF MODEL GST LAW</title>
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    <description>Draft Model GST rules prescribe standardized forms across registration, invoicing, payment, returns, refund and taxpayer-enrolment processes to structure lifecycle events: registration applications and notices, return types for outward/inward supplies and special schemes, electronic liability/cash/credit ledger forms and challans, invoicing reference application, refund application and adjudication forms. The article notes a proposed administrative rule that failure by an officer to communicate discrepancies within the prescribed short period will result in registration being deemed granted.</description>
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