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    <title>RECENT AMENDMENTS IN GOODS AND SERVICES TAX RULES, 2017</title>
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    <description>Notification No. 74/2018 amends CGST Rules, 2017 to: allow separate State/UT entries in FORM GST REG-07 for tax deductors/collectors; remove the obligation to report transfers between job workers in FORM GST ITC-04; exempt signatures for electronic invoices, bills of supply, consolidated invoices and passenger tickets under the IT Act; revise the definition of Adjusted Total Turnover for inverted duty refunds; recognise departure manifests for export refund claims; extend audit periods to include parts of a financial year; add Rule 109B requiring notice and hearing in revisional orders; restrict Part A e-way bill filings for persistent non-filers; and insert and substitute several GST forms.</description>
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      <description>Notification No. 74/2018 amends CGST Rules, 2017 to: allow separate State/UT entries in FORM GST REG-07 for tax deductors/collectors; remove the obligation to report transfers between job workers in FORM GST ITC-04; exempt signatures for electronic invoices, bills of supply, consolidated invoices and passenger tickets under the IT Act; revise the definition of Adjusted Total Turnover for inverted duty refunds; recognise departure manifests for export refund claims; extend audit periods to include parts of a financial year; add Rule 109B requiring notice and hearing in revisional orders; restrict Part A e-way bill filings for persistent non-filers; and insert and substitute several GST forms.</description>
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