Madhya Pradesh GST rules updated: manual filing allowed, refund forms added, issuance discretion and appellate authority specified. The amendment clarifies that certain notified services are excluded from the aggregate value of exempt supplies for rule 42/43, changes rule 54(2) to permit (not mandate) supplier issuance, creates Rules 97A and 107A allowing manual filing and issuance in prescribed forms alongside electronic processes, establishes Rule 109A setting appellate routes to Commissioner (Appeals) or Additional Commissioner (Appeals) depending on the officer issuing the order, and inserts FORM-GST-RFD-01A/B and annexed statements for manual refund applications and refund orders covering exports, SEZ transactions, and inverted tax credit refunds.
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Madhya Pradesh GST rules updated: manual filing allowed, refund forms added, issuance discretion and appellate authority specified.
The amendment clarifies that certain notified services are excluded from the aggregate value of exempt supplies for rule 42/43, changes rule 54(2) to permit (not mandate) supplier issuance, creates Rules 97A and 107A allowing manual filing and issuance in prescribed forms alongside electronic processes, establishes Rule 109A setting appellate routes to Commissioner (Appeals) or Additional Commissioner (Appeals) depending on the officer issuing the order, and inserts FORM-GST-RFD-01A/B and annexed statements for manual refund applications and refund orders covering exports, SEZ transactions, and inverted tax credit refunds.
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