Changes in GST Registration, Electronic Invoices, E-way Bill Restriction, Refund Application amendment, ITC-04, GSTR 9 ,9C and 9A
1. GST Registration: Principal State to be taken in PART B of form GST REG-07 for Registration as a Tax Collector at Source in a state where there is no physical presence of the person.
2. Electronic Invoices: No requirement of digital signature of supplier on issuance of electronic invoices, bill of supply or consolidated invoices.
3. E-way Bill Restriction: If taxpayer has not furnished returns for 2 consecutive tax period then they will not be able to generate E-way Bill.
4. Refund Application: Form GST RFD-01 has been amended.
5. ITC-04: ITC-04 will exclude any delivery challans that are issued to supply goods between 2 job workers.
6. GSTR 9, GSTR 9A and GSTR 9C: Changes in GSTR 9, GSTR 9A and GSTR 9C suggested in GST 31st Council meeting are revised to be accommodated.
