https://www.taxtmi.com/notifications?id=123674 Karnataka amends GST rules (effective 15 November 2017) to clarify that exempt-supply aggregation excludes certain services under the Government of India integrated-tax notification; substitutes "supplier may issue" for invoice issuance language in rule 54; introduces rules (97A, 107A) permitting specified manual filing and processing in lieu of or alongside electronic filing; adds rule 109A establishing an internal appellate hierarchy with prescribed appeal periods; and inserts manual refund application and refund order forms specifying grounds, declarations, verification and refund-calculation annexures. en-us Wed, 03 Jan 2018 00:00:00 +0530 Thu, 18 Jan 2018 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123674 Karnataka amends GST rules (effective 15 November 2017) to clarify that exempt-supply aggregation excludes certain services under the Government of India integrated-tax notification; substitutes "supplier may issue" for invoice issuance language in rule 54; introduces rules (97A, 107A) permitting specified manual filing and processing in lieu of or alongside electronic filing; adds rule 109A establishing an internal appellate hierarchy with prescribed appeal periods; and inserts manual refund application and refund order forms specifying grounds, declarations, verification and refund-calculation annexures. Notifications GST - States Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123674