https://www.taxtmi.com/notifications?id=123563 The amendment adds an exclusion clarifying that certain notified services are excluded from the aggregate value of exempt supplies; replaces mandatory "supplier shall issue" with discretionary "supplier may issue" in rule 54(2); introduces rules 97A and 107A to allow manual filing and manual issuance in lieu of electronic filing for specified processes; and inserts FORM-GST-RFD-01A and FORM-GST-RFD-01B plus annexed calculation statements and declarations for manual refund applications and refund order details. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123563 The amendment adds an exclusion clarifying that certain notified services are excluded from the aggregate value of exempt supplies; replaces mandatory "supplier shall issue" with discretionary "supplier may issue" in rule 54(2); introduces rules 97A and 107A to allow manual filing and manual issuance in lieu of electronic filing for specified processes; and inserts FORM-GST-RFD-01A and FORM-GST-RFD-01B plus annexed calculation statements and declarations for manual refund applications and refund order details. Notifications GST - States Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123563