Chhattisgarh GST rules amended to allow manual filings, alter refund forms, and set appellate authority appointments. An explanation excludes specified services from the aggregate value of exempt supplies for rule 42 calculations; rule 54(2) is amended to allow suppliers discretion to issue invoices. New rules 97A and 107A permit manual filing and issuance in place of electronic processes for prescribed applications, intimations, replies, declarations, statements and notices. Rule 109A sets appellate routes and limitation periods for appeals against decisions of specified officers. Rule 124 provisos allow termination of Chairman and Technical Member with Central Government action and Chairperson approval. Manual refund Forms GST RFD-01A and RFD-01B and annexures are inserted.
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Provisions expressly mentioned in the judgment/order text.
Chhattisgarh GST rules amended to allow manual filings, alter refund forms, and set appellate authority appointments.
An explanation excludes specified services from the aggregate value of exempt supplies for rule 42 calculations; rule 54(2) is amended to allow suppliers discretion to issue invoices. New rules 97A and 107A permit manual filing and issuance in place of electronic processes for prescribed applications, intimations, replies, declarations, statements and notices. Rule 109A sets appellate routes and limitation periods for appeals against decisions of specified officers. Rule 124 provisos allow termination of Chairman and Technical Member with Central Government action and Chairperson approval. Manual refund Forms GST RFD-01A and RFD-01B and annexures are inserted.
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