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of <h1>Rule 107A Permits Manual Filing for GST Applications Despite Electronic Submission Requirement</h1> Rule 107A of the Central Goods and Services Tax Rules, 2017, allows for manual filing and processing of applications, intimations, replies, declarations, statements, notices, orders, or certificates. This provision applies even if electronic filing or issuance is generally required by the chapter. Manual submissions must be done in the forms appended to these rules. This rule was introduced through a notification dated November 15, 2017.
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