Telangana GST rules amended to allow manual filings, appoint appellate authority, and update refund forms. Amendments clarify that aggregate exempt-supply value excludes specified Central-notified services; change Rule 54(2) to permit (not mandate) supplier issuance; insert Rules 97A and 107A to include manual filing and issuance alongside electronic processes; add Rule 109A appointing Joint Commissioner (Appeals) as appellate authority with specified appeal periods; substitute provisos in Rule 124 to permit termination of Council Chairman and Technical Member by Central Government with Chairperson approval; and introduce manual refund Forms (GST RFD-01A/B) with prescribed declarations, verification and calculation annexures.
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Telangana GST rules amended to allow manual filings, appoint appellate authority, and update refund forms.
Amendments clarify that aggregate exempt-supply value excludes specified Central-notified services; change Rule 54(2) to permit (not mandate) supplier issuance; insert Rules 97A and 107A to include manual filing and issuance alongside electronic processes; add Rule 109A appointing Joint Commissioner (Appeals) as appellate authority with specified appeal periods; substitute provisos in Rule 124 to permit termination of Council Chairman and Technical Member by Central Government with Chairperson approval; and introduce manual refund Forms (GST RFD-01A/B) with prescribed declarations, verification and calculation annexures.
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