Rajasthan GST rules amended to permit manual filing, revise supplier issuance wording, and add manual refund forms. Rajasthan amends the SGST Rules to: (1) clarify that exempt-supply aggregates exclude services listed in Central Notification No. 42/2017; (2) change rule 54 wording from 'supplier shall issue' to 'supplier may issue'; (3) add rules 97A and 107A allowing manual filing/issuance where electronic filing is prescribed; and (4) insert FORM GST RFD-01A and FORM GST RFD-01B for manual refund applications and refund orders with associated declaration and calculation statements.
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Rajasthan GST rules amended to permit manual filing, revise supplier issuance wording, and add manual refund forms.
Rajasthan amends the SGST Rules to: (1) clarify that exempt-supply aggregates exclude services listed in Central Notification No. 42/2017; (2) change rule 54 wording from "supplier shall issue" to "supplier may issue"; (3) add rules 97A and 107A allowing manual filing/issuance where electronic filing is prescribed; and (4) insert FORM GST RFD-01A and FORM GST RFD-01B for manual refund applications and refund orders with associated declaration and calculation statements.
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