Arunachal Pradesh GST rules amended to allow manual filing, add refund forms, and specify appellate procedures. Amendments exclude certain centrally notified services from exempt-supply aggregation, make issuance of specified documents permissive, introduce manual filing and processing equivalents to electronic procedures through new rules permitting manual submission and issuance in prescribed forms, establish appellate routes and time limits to the Commissioner (Appeals) for decisions of subordinate officers, and add detailed manual refund application and refund order forms with required declarations, verification and annexed refund-calculation statements.
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Arunachal Pradesh GST rules amended to allow manual filing, add refund forms, and specify appellate procedures.
Amendments exclude certain centrally notified services from exempt-supply aggregation, make issuance of specified documents permissive, introduce manual filing and processing equivalents to electronic procedures through new rules permitting manual submission and issuance in prescribed forms, establish appellate routes and time limits to the Commissioner (Appeals) for decisions of subordinate officers, and add detailed manual refund application and refund order forms with required declarations, verification and annexed refund-calculation statements.
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