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of <h1>Amendments to Central GST Rules: clarify exempt-supply valuation, allow manual filings, set appeal authorities and refund forms</h1> The amendment to the Central GST Rules adds clarifications and procedural changes effective on publication: it excludes specified services from the aggregate value of exempt supplies; changes an obligation to permissive wording for supplier issuance; permits manual filing and processing alongside electronic procedures; establishes appellate authorities and timelines for appeals against specified officers' orders; allows central government (with Council chair approval) to terminate appointments of the Chairman and Technical Member; and inserts detailed manual refund application and refund-order forms (including annexures for calculation of refunds) and related procedural provisions.
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