GST rules permit manual filing, revise refund forms, create appellate routes with set timelines, and allow supplier discretion to issue documents. The amendment clarifies that aggregate value of exempt supplies excludes specified services; replaces 'supplier shall issue' with 'supplier may issue'; adds rules 97A and 107A permitting manual filing or manual issuance in prescribed Forms where electronic filing/issuance is referenced; inserts rule 109A prescribing appellate routes and time limits (three months for persons, six months for officers) to the Commissioner of State Tax or Assistant Commissioner (Appeals) depending on the origin of the order; and introduces manual refund Forms GST RFD-01A and RFD-01B with declarations and calculation annexures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rules permit manual filing, revise refund forms, create appellate routes with set timelines, and allow supplier discretion to issue documents.
The amendment clarifies that aggregate value of exempt supplies excludes specified services; replaces "supplier shall issue" with "supplier may issue"; adds rules 97A and 107A permitting manual filing or manual issuance in prescribed Forms where electronic filing/issuance is referenced; inserts rule 109A prescribing appellate routes and time limits (three months for persons, six months for officers) to the Commissioner of State Tax or Assistant Commissioner (Appeals) depending on the origin of the order; and introduces manual refund Forms GST RFD-01A and RFD-01B with declarations and calculation annexures.
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