Karnataka GST amendments allow manual filing, clarify exempt-supply aggregation, add refund forms and set an appeals hierarchy. Karnataka amends GST rules (effective 15 November 2017) to clarify that exempt-supply aggregation excludes certain services under the Government of India integrated-tax notification; substitutes 'supplier may issue' for invoice issuance language in rule 54; introduces rules (97A, 107A) permitting specified manual filing and processing in lieu of or alongside electronic filing; adds rule 109A establishing an internal appellate hierarchy with prescribed appeal periods; and inserts manual refund application and refund order forms specifying grounds, declarations, verification and refund-calculation annexures.
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Karnataka GST amendments allow manual filing, clarify exempt-supply aggregation, add refund forms and set an appeals hierarchy.
Karnataka amends GST rules (effective 15 November 2017) to clarify that exempt-supply aggregation excludes certain services under the Government of India integrated-tax notification; substitutes "supplier may issue" for invoice issuance language in rule 54; introduces rules (97A, 107A) permitting specified manual filing and processing in lieu of or alongside electronic filing; adds rule 109A establishing an internal appellate hierarchy with prescribed appeal periods; and inserts manual refund application and refund order forms specifying grounds, declarations, verification and refund-calculation annexures.
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