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.
Also refer CBIC Website Click here
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |
Rule 97A CGST Rules 2017 , Print Rule 97A CGST Rules 2017, Rule 97A of CGST Rules 2017, Latest Rule 97A of CGST Rules 2017, updated Rule 97A of CGST Rules 2017,