Maharashtra GST rules permit manual filing for specified processes and introduce manual refund forms for multiple refund types. The amendment clarifies that exempt-supply aggregates exclude services specified in Notification No. 42/2017-Integrated Tax (Rate), replaces mandatory issuance language in rule 54 with permissive language, and inserts rules 97A and 107A to allow manual filing and processing in lieu of electronic filing for specified processes. It adds FORM-GST-RFD-01A (manual refund application with grounds, declarations, verification and annexure templates for refund calculations) and FORM-GST-RFD-01B (refund order details and payment metadata).
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Provisions expressly mentioned in the judgment/order text.
Maharashtra GST rules permit manual filing for specified processes and introduce manual refund forms for multiple refund types.
The amendment clarifies that exempt-supply aggregates exclude services specified in Notification No. 42/2017-Integrated Tax (Rate), replaces mandatory issuance language in rule 54 with permissive language, and inserts rules 97A and 107A to allow manual filing and processing in lieu of electronic filing for specified processes. It adds FORM-GST-RFD-01A (manual refund application with grounds, declarations, verification and annexure templates for refund calculations) and FORM-GST-RFD-01B (refund order details and payment metadata).
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