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    <title>Arunachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2018.</title>
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    <description>Amendments refine registration for tax collectors under section 52 by requiring distinct State/UT entries in FORM GST REG-07; exempt suppliers&#039; signatures for electronic invoices, bills and consolidated documents under the Information Technology Act; add a new revisional procedure (rule 109B) requiring notice in FORM GST RVN-01 and a summary in FORM GST APL-04; restrict furnishing PART A of FORM GST EWB-01 for repeat non-filers subject to Commissioner&#039;s discretionary relief; and substitute comprehensive refund (FORM GST RFD-01/01A) and annual/reconciliation return forms (GSTR-9, GSTR-9A, GSTR-9C) with detailed templates and instructions.</description>
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