https://www.taxtmi.com/notifications?id=124129 The Twelfth Amendment amends procedural and substantive GST rules: it excludes specified services from exempt-supplies aggregation; changes rule 54 to make supplier issuance optional; inserts rules 97A and 107A to equate manual filing with electronic filing for prescribed processes; adds rule 109A establishing appellate routes and time limits for appeals; substitutes provisos in rule 124 permitting Central Government termination of certain appointments with Chairperson approval; and inserts detailed manual refund application and refund order forms with declarations and calculation schedules. en-us Tue, 28 Nov 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124129 The Twelfth Amendment amends procedural and substantive GST rules: it excludes specified services from exempt-supplies aggregation; changes rule 54 to make supplier issuance optional; inserts rules 97A and 107A to equate manual filing with electronic filing for prescribed processes; adds rule 109A establishing appellate routes and time limits for appeals; substitutes provisos in rule 124 permitting Central Government termination of certain appointments with Chairperson approval; and inserts detailed manual refund application and refund order forms with declarations and calculation schedules. Notifications GST - States Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124129