https://www.taxtmi.com/notifications?id=122907 The amendment clarifies that exempt supplies exclude specified services under the Central integrated tax notification, replaces mandatory issuance language in rule 54(2) with discretionary language, adds Rules 97A and 107A to permit manual filing and manual issuance alongside electronic processes, inserts Rule 109A designating appellate authorities and setting three- and six-month appeal time limits, and introduces FORM-GST-RFD-01 A and B with annexures and calculation statements for manual refund applications and processing. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 07 Dec 2017 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122907 The amendment clarifies that exempt supplies exclude specified services under the Central integrated tax notification, replaces mandatory issuance language in rule 54(2) with discretionary language, adds Rules 97A and 107A to permit manual filing and manual issuance alongside electronic processes, inserts Rule 109A designating appellate authorities and setting three- and six-month appeal time limits, and introduces FORM-GST-RFD-01 A and B with annexures and calculation statements for manual refund applications and processing. Notifications GST - States Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122907