https://www.taxtmi.com/article/detailed?id=7728 Amendments to the CGST Rules clarify that the aggregate value of exempt supplies includes certain services supplied to Nepal or Bhutan paid in Indian currency, affect input tax credit reversal for capital goods, and substitute mandatory invoicing language to permit insurers and financial institutions to issue invoices or alternative documents at their option. New Rules 97A and 107A allow manual filing and issuance where electronic filing had been prescribed. Rule 109A establishes appellate routes and timelines, anti profiteering provisos are modified to require Council Chairperson approval for termination, and new manual refund forms and required supporting statements are prescribed. en-us Sat, 18 Nov 2017 11:36:39 +0530 Sat, 18 Nov 2017 11:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7728 Amendments to the CGST Rules clarify that the aggregate value of exempt supplies includes certain services supplied to Nepal or Bhutan paid in Indian currency, affect input tax credit reversal for capital goods, and substitute mandatory invoicing language to permit insurers and financial institutions to issue invoices or alternative documents at their option. New Rules 97A and 107A allow manual filing and issuance where electronic filing had been prescribed. Rule 109A establishes appellate routes and timelines, anti profiteering provisos are modified to require Council Chairperson approval for termination, and new manual refund forms and required supporting statements are prescribed. Articles Goods and Services Tax - GST Sat, 18 Nov 2017 11:36:39 +0530 https://www.taxtmi.com/article/detailed?id=7728