New rule 97A has been added wide Notification No 55 – Central Tax for processing of refunds manually in Chapter X after Rule No 97. As per Rule 97A, for refunds processing or procedure, including the manual filing of the refund application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”
GST Tip – 168
The definition of “manufacturer” having reference to the existing reference of Central Excise Act 1944. The new definition of manufacture is “manufacture” means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly.