Manual filing and processing included in GST rules, permitting manual submissions and prescribing appellate routes and refund forms. The amendment clarifies that exempt supplies exclude specified services under the Central integrated tax notification, replaces mandatory issuance language in rule 54(2) with discretionary language, adds Rules 97A and 107A to permit manual filing and manual issuance alongside electronic processes, inserts Rule 109A designating appellate authorities and setting three- and six-month appeal time limits, and introduces FORM-GST-RFD-01 A and B with annexures and calculation statements for manual refund applications and processing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual filing and processing included in GST rules, permitting manual submissions and prescribing appellate routes and refund forms.
The amendment clarifies that exempt supplies exclude specified services under the Central integrated tax notification, replaces mandatory issuance language in rule 54(2) with discretionary language, adds Rules 97A and 107A to permit manual filing and manual issuance alongside electronic processes, inserts Rule 109A designating appellate authorities and setting three- and six-month appeal time limits, and introduces FORM-GST-RFD-01 A and B with annexures and calculation statements for manual refund applications and processing.
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