Tripura GST rules allow manual filing, amend refund forms, clarify exempt supplies, and set appellate authorities. The amendment clarifies that the aggregate value of exempt supplies excludes certain centrally notified exempt services, substitutes 'supplier shall issue' with 'supplier may issue', introduces rules 97A and 107A to include manual filing and processing wherever electronic filing is referenced, establishes rule 109A prescribing appellate authorities and appeal time limits, and inserts manual refund Forms (GST RFD-01A/B) with schedules and calculation statements for refund claims.
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.
Tripura GST rules allow manual filing, amend refund forms, clarify exempt supplies, and set appellate authorities.
The amendment clarifies that the aggregate value of exempt supplies excludes certain centrally notified exempt services, substitutes "supplier shall issue" with "supplier may issue", introduces rules 97A and 107A to include manual filing and processing wherever electronic filing is referenced, establishes rule 109A prescribing appellate authorities and appeal time limits, and inserts manual refund Forms (GST RFD-01A/B) with schedules and calculation statements for refund claims.
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