Manual filing and processing expands GST electronic procedures to permit corresponding manual submissions and appended forms under state GST rules. Amendments introduce: a clarification excluding certain notified services from the aggregate value of exempt supplies; substitution in rule 54(2) making supplier issuance permissive; insertion of rules 97A and 107A to include manual filing and issuance where electronic filing or issuance is referenced; insertion of rule 109A appointing appellate authorities of rank not below Joint Commissioner for appeals against orders of officers of rank Deputy Commissioner and below; and inclusion of FORM GST RFD 01A and FORM GST RFD 01B for manual refund applications and refund order details.