Bihar GST amendment permits manual filing for GST processes, revises refund forms, and clarifies exempt-supplies valuation. Amendment clarifies that the aggregate value of exempt supplies excludes specified notified services; changes rule 54 to permit rather than require issuance of specified documents; inserts rules 97A and 107A to allow manual filing and processing in prescribed forms where electronic filing is referenced; adds FORM-GST-RFD-01A and FORM-GST-RFD-01B with detailed fields, declarations and annexures for various refund types; and substitutes provisos in rule 124 to permit termination of the Chairman and Technical Member by the Central Government with Chairperson approval.
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Bihar GST amendment permits manual filing for GST processes, revises refund forms, and clarifies exempt-supplies valuation.
Amendment clarifies that the aggregate value of exempt supplies excludes specified notified services; changes rule 54 to permit rather than require issuance of specified documents; inserts rules 97A and 107A to allow manual filing and processing in prescribed forms where electronic filing is referenced; adds FORM-GST-RFD-01A and FORM-GST-RFD-01B with detailed fields, declarations and annexures for various refund types; and substitutes provisos in rule 124 to permit termination of the Chairman and Technical Member by the Central Government with Chairperson approval.
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