CGST Rules Rule 97A — Manual filing and processing
CGST Rules, 2017 · Manual filing and processing
Quick Answer
Rule 97A of the CGST Rules, 2017 governs Manual filing and processing. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 97A CGST: Manual filing and processing — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 97A. Manual filing and processing. - Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.1
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1
Inserted vide Notification No.55/2017-CT dated 15.11.2017.