GST manual filing and refund regimes now permit manual applications, set refund forms and appoint appellate authorities. The amendment clarifies that exempt supplies exclude specified services under the Central notification, changes rule 54 to allow suppliers discretion to issue documents, authorises manual filing and issuance in lieu of electronic submissions via inserted Rules 97A and 107A, establishes an internal appellate mapping and time limits under Rule 109A (three months for aggrieved persons; six months for officers directed to appeal), and inserts FORM GST RFD 01A and FORM GST RFD 01B with declarations and annexures for manual refund claims and refund order details.
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Provisions expressly mentioned in the judgment/order text.
GST manual filing and refund regimes now permit manual applications, set refund forms and appoint appellate authorities.
The amendment clarifies that exempt supplies exclude specified services under the Central notification, changes rule 54 to allow suppliers discretion to issue documents, authorises manual filing and issuance in lieu of electronic submissions via inserted Rules 97A and 107A, establishes an internal appellate mapping and time limits under Rule 109A (three months for aggrieved persons; six months for officers directed to appeal), and inserts FORM GST RFD 01A and FORM GST RFD 01B with declarations and annexures for manual refund claims and refund order details.
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