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<h1>Amendments to GST Rules: Clarifications on Exempt Supplies, Manual Filing Options, and Appellate Authority Appointments.</h1> The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017, introduced amendments to the Central Goods and Services Tax Rules, 2017. Key changes include clarifications on exempt supplies in rule 43, optional issuance of invoices by suppliers in rule 54, and provisions for manual filing and processing in rules 97A and 107A. Rule 109A addresses the appointment of appellate authorities for appeals against decisions under the GST Acts. Amendments to rule 124 allow for the termination of appointments of the Chairman and Technical Member by the Central Government. New forms for manual refund applications and orders are also introduced.