https://www.taxtmi.com/notifications?id=138659 Amendments effective 31 December 2018 require non-physical collectors to state collection and principal business States in FORM GST REG-07; remove supplier signature requirements where electronic invoicing or documents comply with the Information Technology Act; insert procedural and definitional clarifications (including departure manifest, financial year wording and handicraft goods definition); substitute and expand FORM-GST-RFD-01, FORM GSTR-9, GSTR-9A and GSTR-9C with detailed refund, annual return and reconciliation formats; add rule 138E restricting EWB PART A furnishing for repeat return defaulters; and add rule 109B requiring notice (FORM GST RVN-01) and summary (FORM GST APL-04) for revisional orders under section 108. en-us Wed, 09 May 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138659 Amendments effective 31 December 2018 require non-physical collectors to state collection and principal business States in FORM GST REG-07; remove supplier signature requirements where electronic invoicing or documents comply with the Information Technology Act; insert procedural and definitional clarifications (including departure manifest, financial year wording and handicraft goods definition); substitute and expand FORM-GST-RFD-01, FORM GSTR-9, GSTR-9A and GSTR-9C with detailed refund, annual return and reconciliation formats; add rule 138E restricting EWB PART A furnishing for repeat return defaulters; and add rule 109B requiring notice (FORM GST RVN-01) and summary (FORM GST APL-04) for revisional orders under section 108. Notifications GST - States Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138659