Haryana GST rules permit manual filing for specified processes and add manual refund forms and exclusions for exempt supply values. The amendment adds an exclusion clarifying that certain notified services are excluded from the aggregate value of exempt supplies; replaces mandatory 'supplier shall issue' with discretionary 'supplier may issue' in rule 54(2); introduces rules 97A and 107A to allow manual filing and manual issuance in lieu of electronic filing for specified processes; and inserts FORM-GST-RFD-01A and FORM-GST-RFD-01B plus annexed calculation statements and declarations for manual refund applications and refund order details.
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Provisions expressly mentioned in the judgment/order text.
Haryana GST rules permit manual filing for specified processes and add manual refund forms and exclusions for exempt supply values.
The amendment adds an exclusion clarifying that certain notified services are excluded from the aggregate value of exempt supplies; replaces mandatory "supplier shall issue" with discretionary "supplier may issue" in rule 54(2); introduces rules 97A and 107A to allow manual filing and manual issuance in lieu of electronic filing for specified processes; and inserts FORM-GST-RFD-01A and FORM-GST-RFD-01B plus annexed calculation statements and declarations for manual refund applications and refund order details.
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