Tamil Nadu GST amended to permit manual filing, revise refund forms, adjust invoice wording and set appellate routes. The amendment excludes specified central notification services from the aggregate value of exempt supplies, changes rule 54(2) to allow suppliers to issue rather than be required to issue invoices, and inserts rules permitting manual filing and processing alongside electronic filing. It creates an appellate hierarchy with specified appeal routes and limitation periods, and appends manual refund Forms GST RFD-01A and RFD-01B detailing application fields, declarations, verification, annexures for refund calculations, and refund order particulars.
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Provisions expressly mentioned in the judgment/order text.
Tamil Nadu GST amended to permit manual filing, revise refund forms, adjust invoice wording and set appellate routes.
The amendment excludes specified central notification services from the aggregate value of exempt supplies, changes rule 54(2) to allow suppliers to issue rather than be required to issue invoices, and inserts rules permitting manual filing and processing alongside electronic filing. It creates an appellate hierarchy with specified appeal routes and limitation periods, and appends manual refund Forms GST RFD-01A and RFD-01B detailing application fields, declarations, verification, annexures for refund calculations, and refund order particulars.
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