https://www.taxtmi.com/notifications?id=123250 Amendments introduce: a clarification excluding certain notified services from the aggregate value of exempt supplies; substitution in rule 54(2) making supplier issuance permissive; insertion of rules 97A and 107A to include manual filing and issuance where electronic filing or issuance is referenced; insertion of rule 109A appointing appellate authorities of rank not below Joint Commissioner for appeals against orders of officers of rank Deputy Commissioner and below; and inclusion of FORM GST RFD 01A and FORM GST RFD 01B for manual refund applications and refund order details. en-us Fri, 08 Dec 2017 00:00:00 +0530 Tue, 26 Dec 2017 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123250 Amendments introduce: a clarification excluding certain notified services from the aggregate value of exempt supplies; substitution in rule 54(2) making supplier issuance permissive; insertion of rules 97A and 107A to include manual filing and issuance where electronic filing or issuance is referenced; insertion of rule 109A appointing appellate authorities of rank not below Joint Commissioner for appeals against orders of officers of rank Deputy Commissioner and below; and inclusion of FORM GST RFD 01A and FORM GST RFD 01B for manual refund applications and refund order details. Notifications GST - States Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123250