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    <title>Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2018</title>
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    <description>The amendment requires out-of-State/UT registrants under section 52 to specify the State/UT in PART A and the principal place of business State/UT in PART B of FORM GST REG-07; removes a job-worker to job-worker consignments phrase in rule 45; exempts supplier signature/digital signature for electronic invoices, bills of supply, consolidated tax invoices and tickets issued under the Information Technology Act; inserts rule 109B requiring FORM GST RVN-01 notice and FORM GST APL-04 summary for revisional orders; adds rule 138E restricting PART A of FORM GST EWB-01 for return defaulters, subject to Commissioner&#039;s discretion.</description>
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      <description>The amendment requires out-of-State/UT registrants under section 52 to specify the State/UT in PART A and the principal place of business State/UT in PART B of FORM GST REG-07; removes a job-worker to job-worker consignments phrase in rule 45; exempts supplier signature/digital signature for electronic invoices, bills of supply, consolidated tax invoices and tickets issued under the Information Technology Act; inserts rule 109B requiring FORM GST RVN-01 notice and FORM GST APL-04 summary for revisional orders; adds rule 138E restricting PART A of FORM GST EWB-01 for return defaulters, subject to Commissioner&#039;s discretion.</description>
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