https://www.taxtmi.com/notifications?id=124315 The amendment clarifies that aggregate value of exempt supplies excludes specified services; replaces "supplier shall issue" with "supplier may issue"; adds rules 97A and 107A permitting manual filing or manual issuance in prescribed Forms where electronic filing/issuance is referenced; inserts rule 109A prescribing appellate routes and time limits (three months for persons, six months for officers) to the Commissioner of State Tax or Assistant Commissioner (Appeals) depending on the origin of the order; and introduces manual refund Forms GST RFD-01A and RFD-01B with declarations and calculation annexures. en-us Mon, 27 Nov 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124315 The amendment clarifies that aggregate value of exempt supplies excludes specified services; replaces "supplier shall issue" with "supplier may issue"; adds rules 97A and 107A permitting manual filing or manual issuance in prescribed Forms where electronic filing/issuance is referenced; inserts rule 109A prescribing appellate routes and time limits (three months for persons, six months for officers) to the Commissioner of State Tax or Assistant Commissioner (Appeals) depending on the origin of the order; and introduces manual refund Forms GST RFD-01A and RFD-01B with declarations and calculation annexures. Notifications GST - States Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124315