Meghalaya GST rules now permit manual filing, revise refund forms, and set appellate authority with prescribed appeal timelines. The amendment clarifies that the aggregate value of exempt supplies excludes specified notified services, changes mandatory issuance language to allow a supplier to issue the certificate, inserts rules recognizing manual filing and processing alongside electronic filing (rules 97A and 107A) with appended manual refund Forms (FORM-GST-RFD-01A/B), prescribes appeal routes and timelines to specified appellate authorities, and authorises termination of Chairman and Technical Member appointments by the Central Government with Chairperson approval.