https://www.taxtmi.com/notifications?id=125765 The Twelfth Amendment clarifies that the aggregate value of exempt supplies excludes services listed in the Government of India notification, permissively substitutes "supplier may issue" for a prior mandatory issuance requirement, permits manual filing and processing in lieu of electronic filing under newly inserted rules 97A and 107A, establishes an internal appellate hierarchy in new rule 109A, and inserts detailed manual refund application and order forms with prescribed declarations and calculation annexures. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 06 Jul 2018 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125765 The Twelfth Amendment clarifies that the aggregate value of exempt supplies excludes services listed in the Government of India notification, permissively substitutes "supplier may issue" for a prior mandatory issuance requirement, permits manual filing and processing in lieu of electronic filing under newly inserted rules 97A and 107A, establishes an internal appellate hierarchy in new rule 109A, and inserts detailed manual refund application and order forms with prescribed declarations and calculation annexures. Notifications GST - States Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125765