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    <title>Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2018</title>
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    <description>The amendment prescribes procedural and form changes: registration entries for collectors without physical presence in REG-07; exemption from supplier signature where electronic invoices and related documents comply with the Information Technology Act; insertion of a revisional notice and summary procedure (FORM GST RVN-01 and FORM GST APL-04); restriction on furnishing PART A of FORM GST EWB-01 for specified return defaulters subject to Commissioner discretion; and substitution of refund, annual return and reconciliation forms (RFD-01, RFD-01A, GSTR-9, GSTR-9A, GSTR-9C) with detailed statements, declarations and instructions.</description>
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