https://www.taxtmi.com/notifications?id=123172 The amendment permits manual filing and processing in addition to electronic filing by inserting rules 97A and 107A, clarifies that exempt-supplies value excludes specific notified services, relaxes supplier issuance from "shall" to "may" in rule 54(2), establishes an appellate hierarchy with three- and six-month appeal timelines under rule 109A, authorises termination of certain appointments with Chairperson approval in rule 124 provisos, and inserts manual refund application and order forms (GST RFD-01A and RFD-01B) with associated declarations and annexures for specified refund types. en-us Wed, 15 Nov 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123172 The amendment permits manual filing and processing in addition to electronic filing by inserting rules 97A and 107A, clarifies that exempt-supplies value excludes specific notified services, relaxes supplier issuance from "shall" to "may" in rule 54(2), establishes an appellate hierarchy with three- and six-month appeal timelines under rule 109A, authorises termination of certain appointments with Chairperson approval in rule 124 provisos, and inserts manual refund application and order forms (GST RFD-01A and RFD-01B) with associated declarations and annexures for specified refund types. Notifications GST - States Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123172