https://www.taxtmi.com/notifications?id=123095 The amendment clarifies that the aggregate value of exempt supplies excludes certain centrally notified exempt services, substitutes "supplier shall issue" with "supplier may issue", introduces rules 97A and 107A to include manual filing and processing wherever electronic filing is referenced, establishes rule 109A prescribing appellate authorities and appeal time limits, and inserts manual refund Forms (GST RFD-01A/B) with schedules and calculation statements for refund claims. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123095 The amendment clarifies that the aggregate value of exempt supplies excludes certain centrally notified exempt services, substitutes "supplier shall issue" with "supplier may issue", introduces rules 97A and 107A to include manual filing and processing wherever electronic filing is referenced, establishes rule 109A prescribing appellate authorities and appeal time limits, and inserts manual refund Forms (GST RFD-01A/B) with schedules and calculation statements for refund claims. Notifications GST - States Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123095