https://www.taxtmi.com/notifications?id=123557 Amendments effective 15 November 2017 clarify that exempt supplies exclude services listed in GOI notification 42/2017, relax rule 54(2) from mandatory to discretionary issuance, introduce rules 97A and 107A to permit manual filing alongside electronic processes in prescribed Forms, insert rule 109A establishing appeal timelines to the Additional Commissioner (Appeals) of three months for aggrieved persons and six months for officers directed to appeal, and add FORM-GST-RFD-01A and FORM-GST-RFD-01B for manual refund applications and refund order details. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 19 Jan 2018 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123557 Amendments effective 15 November 2017 clarify that exempt supplies exclude services listed in GOI notification 42/2017, relax rule 54(2) from mandatory to discretionary issuance, introduce rules 97A and 107A to permit manual filing alongside electronic processes in prescribed Forms, insert rule 109A establishing appeal timelines to the Additional Commissioner (Appeals) of three months for aggrieved persons and six months for officers directed to appeal, and add FORM-GST-RFD-01A and FORM-GST-RFD-01B for manual refund applications and refund order details. Notifications GST - States Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123557