The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017. - 55/2017 - Central GST (CGST)

GST rules allow manual filing, revise supplier issuance discretion, add appellate pathway and detailed manual refund forms.

Amendments clarify that certain notified service supplies are excluded from the aggregate value of exempt supplies; convert a supplier obligation into a discretion in one rule; introduce explicit rules permitting manual filing and processing in place of electronic submission using appended forms; establish Appellate Authority pathways with specified limitation periods based on the rank of the original adjudicating officer; allow termination of Chairman and Technical Member appointments with central approval of the Council Chairperson; and add detailed manual refund application and refund order forms with required declarations and calculation annexures.