Goa GST rules amended to allow manual filing, revise appeal routes, alter refund forms and clarify exempt supply valuation. Amendments to the Goa GST Rules, 2017 (effective 15 November 2017) clarify that the aggregate value of exempt supplies excludes specified services; change rule 54 wording from mandatory to permissive; add rules 97A and 107A to permit manual filing and issuance alongside electronic processes; add rule 109A prescribing appellate routes and time limits (three months for persons, six months for directed officers); substitute provisos in rule 124 allowing termination of certain members by the Central Government with the Chairperson's approval; and insert manual refund application and refund-order forms with required fields and declarations.
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.
Goa GST rules amended to allow manual filing, revise appeal routes, alter refund forms and clarify exempt supply valuation.
Amendments to the Goa GST Rules, 2017 (effective 15 November 2017) clarify that the aggregate value of exempt supplies excludes specified services; change rule 54 wording from mandatory to permissive; add rules 97A and 107A to permit manual filing and issuance alongside electronic processes; add rule 109A prescribing appellate routes and time limits (three months for persons, six months for directed officers); substitute provisos in rule 124 allowing termination of certain members by the Central Government with the Chairperson's approval; and insert manual refund application and refund-order forms with required fields and declarations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
