Rule 97A CGST Rules 2017
Summary of Rule 97A CGST Rules 2017
( Rule 97A CGST Rules 2017 explains Manual filing and processing and is covered in Chapter X – Refund : Inserted by the Inserted by the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017, w.e.f. 15-11-2017. ]
Rule 97A CGST Rules 2017
1[Manual filing and processing.
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.]
Notes on Amendments in Rule 97A CGST Rules 2017
1 .Inserted by the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017, w.e.f. 15-11-2017.
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