https://www.taxtmi.com/notifications?id=123796 The amendment clarifies that exempt-supply aggregates exclude services specified in Notification No. 42/2017-Integrated Tax (Rate), replaces mandatory issuance language in rule 54 with permissive language, and inserts rules 97A and 107A to allow manual filing and processing in lieu of electronic filing for specified processes. It adds FORM-GST-RFD-01A (manual refund application with grounds, declarations, verification and annexure templates for refund calculations) and FORM-GST-RFD-01B (refund order details and payment metadata). en-us Wed, 15 Nov 2017 00:00:00 +0530 Mon, 22 Jan 2018 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123796 The amendment clarifies that exempt-supply aggregates exclude services specified in Notification No. 42/2017-Integrated Tax (Rate), replaces mandatory issuance language in rule 54 with permissive language, and inserts rules 97A and 107A to allow manual filing and processing in lieu of electronic filing for specified processes. It adds FORM-GST-RFD-01A (manual refund application with grounds, declarations, verification and annexure templates for refund calculations) and FORM-GST-RFD-01B (refund order details and payment metadata). Notifications GST - States Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123796