https://www.taxtmi.com/notifications?id=123904 Amendments clarify that aggregate exempt-supply value excludes specified Central-notified services; change Rule 54(2) to permit (not mandate) supplier issuance; insert Rules 97A and 107A to include manual filing and issuance alongside electronic processes; add Rule 109A appointing Joint Commissioner (Appeals) as appellate authority with specified appeal periods; substitute provisos in Rule 124 to permit termination of Council Chairman and Technical Member by Central Government with Chairperson approval; and introduce manual refund Forms (GST RFD-01A/B) with prescribed declarations, verification and calculation annexures. en-us Wed, 20 Dec 2017 00:00:00 +0530 Thu, 25 Jan 2018 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123904 Amendments clarify that aggregate exempt-supply value excludes specified Central-notified services; change Rule 54(2) to permit (not mandate) supplier issuance; insert Rules 97A and 107A to include manual filing and issuance alongside electronic processes; add Rule 109A appointing Joint Commissioner (Appeals) as appellate authority with specified appeal periods; substitute provisos in Rule 124 to permit termination of Council Chairman and Technical Member by Central Government with Chairperson approval; and introduce manual refund Forms (GST RFD-01A/B) with prescribed declarations, verification and calculation annexures. Notifications GST - States Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123904