CGST Rule 97A of Central Goods and Services Tax Rules, 2017 – Manual filing and processing

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-X Refund

Rule 97A: Manual filing and processing.

¹[97A. 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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 vide Notification No. 55/2017 – Central Tax dated 15th November, 2017, w.e.f. 15.11.2017.