{"id":198,"date":"2018-12-31T13:23:53","date_gmt":"2018-12-31T13:23:53","guid":{"rendered":"http:\/\/gstrobo.com\/kc\/news\/?p=198"},"modified":"2020-04-01T07:12:29","modified_gmt":"2020-04-01T07:12:29","slug":"changes-in-gst-registration-electronic-invoices-e-way-bill-restriction-refund-application-amendment","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/kc\/news\/changes-in-gst-registration-electronic-invoices-e-way-bill-restriction-refund-application-amendment\/","title":{"rendered":"Changes in GST Registration, Electronic Invoices, E-way Bill Restriction, Refund Application amendment, ITC-04, GSTR 9 ,9C and 9A"},"content":{"rendered":"<p>1. <strong>GST Registration:<\/strong> 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.<br \/>\n2. <strong>Electronic Invoices:<\/strong> No requirement of digital signature of supplier on issuance of electronic invoices, bill of supply or consolidated invoices.<br \/>\n3. <strong>E-way Bill Restriction:<\/strong> If taxpayer has not furnished returns for 2 consecutive tax period then they will not be able to generate E-way Bill.<br \/>\n4. <strong>Refund Application:<\/strong> Form GST RFD-01 has been amended.<br \/>\n5. <strong>ITC-04:<\/strong> ITC-04 will exclude any delivery challans that are issued to supply goods between 2 job workers.<br \/>\n6. <strong>GSTR 9, GSTR 9A and GSTR 9C:<\/strong> Changes in GSTR 9, GSTR 9A and GSTR 9C suggested in GST 31st Council meeting are revised to be accommodated.<\/p>\n<p><a href=\"https:\/\/www.gstrobo.com\/resources\/notfctn-74-central-tax-english-2018.pdf\">More Details<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[66,68,67,70,12,4,69],"class_list":["post-198","post","type-post","status-publish","format-standard","hentry","category-news-updates","tag-e-way-bill-restriction","tag-electronic-invoices","tag-gst-registration","tag-gstr-9a","tag-gstr-9c","tag-gstr-9","tag-itc-04"],"_links":{"self":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts\/198","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/comments?post=198"}],"version-history":[{"count":1,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts\/198\/revisions"}],"predecessor-version":[{"id":464,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/posts\/198\/revisions\/464"}],"wp:attachment":[{"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/media?parent=198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/categories?post=198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstrobo.com\/kc\/news\/wp-json\/wp\/v2\/tags?post=198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}