Gujarat GST amendment permits manual filing, revises refund forms, and sets appellate hierarchy with appeal timelines. The amendment permits manual filing and processing in addition to electronic filing by inserting rules 97A and 107A, clarifies that exempt-supplies value excludes specific notified services, relaxes supplier issuance from 'shall' to 'may' in rule 54(2), establishes an appellate hierarchy with three- and six-month appeal timelines under rule 109A, authorises termination of certain appointments with Chairperson approval in rule 124 provisos, and inserts manual refund application and order forms (GST RFD-01A and RFD-01B) with associated declarations and annexures for specified refund types.
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Provisions expressly mentioned in the judgment/order text.
Gujarat GST amendment permits manual filing, revises refund forms, and sets appellate hierarchy with appeal timelines.
The amendment permits manual filing and processing in addition to electronic filing by inserting rules 97A and 107A, clarifies that exempt-supplies value excludes specific notified services, relaxes supplier issuance from "shall" to "may" in rule 54(2), establishes an appellate hierarchy with three- and six-month appeal timelines under rule 109A, authorises termination of certain appointments with Chairperson approval in rule 124 provisos, and inserts manual refund application and order forms (GST RFD-01A and RFD-01B) with associated declarations and annexures for specified refund types.
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