GST rules amendment expands manual filing options, clarifies exempt supplies treatment, modifies issuance discretion and appellate timelines. Amendments effective 15 November 2017 clarify that exempt-supplies value excludes specified services, convert a supplier's obligation to issue certain documents into a discretionary act, permit manual filing and issuance alongside electronic processes via new rules 97A and 107A, establish appellate routes and timelines under new rule 109A, allow termination of appointments under rule 124 with Council Chairperson approval, and introduce manual refund application and order forms with annexed statements for prescribed refund computations and declarations.
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Provisions expressly mentioned in the judgment/order text.
Amendments effective 15 November 2017 clarify that exempt-supplies value excludes specified services, convert a supplier's obligation to issue certain documents into a discretionary act, permit manual filing and issuance alongside electronic processes via new rules 97A and 107A, establish appellate routes and timelines under new rule 109A, allow termination of appointments under rule 124 with Council Chairperson approval, and introduce manual refund application and order forms with annexed statements for prescribed refund computations and declarations.
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