https://www.taxtmi.com/notifications?id=124071 The amendment clarifies that the aggregate value of exempt supplies excludes specified notified services, changes mandatory issuance language to allow a supplier to issue the certificate, inserts rules recognizing manual filing and processing alongside electronic filing (rules 97A and 107A) with appended manual refund Forms (FORM-GST-RFD-01A/B), prescribes appeal routes and timelines to specified appellate authorities, and authorises termination of Chairman and Technical Member appointments by the Central Government with Chairperson approval. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124071 The amendment clarifies that the aggregate value of exempt supplies excludes specified notified services, changes mandatory issuance language to allow a supplier to issue the certificate, inserts rules recognizing manual filing and processing alongside electronic filing (rules 97A and 107A) with appended manual refund Forms (FORM-GST-RFD-01A/B), prescribes appeal routes and timelines to specified appellate authorities, and authorises termination of Chairman and Technical Member appointments by the Central Government with Chairperson approval. Notifications GST - States Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124071