Assam GST rules now allow manual filing, exclude specific notified services from exempt supply aggregation, and set an internal appeals hierarchy. The Twelfth Amendment clarifies that the aggregate value of exempt supplies excludes services listed in the Government of India notification, permissively substitutes 'supplier may issue' for a prior mandatory issuance requirement, permits manual filing and processing in lieu of electronic filing under newly inserted rules 97A and 107A, establishes an internal appellate hierarchy in new rule 109A, and inserts detailed manual refund application and order forms with prescribed 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.
Assam GST rules now allow manual filing, exclude specific notified services from exempt supply aggregation, and set an internal appeals hierarchy.
The Twelfth Amendment clarifies that the aggregate value of exempt supplies excludes services listed in the Government of India notification, permissively substitutes "supplier may issue" for a prior mandatory issuance requirement, permits manual filing and processing in lieu of electronic filing under newly inserted rules 97A and 107A, establishes an internal appellate hierarchy in new rule 109A, and inserts detailed manual refund application and order forms with prescribed declarations and calculation annexures.
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