Manual filing under GST rules extends to applications, replies, notices and certificates where electronic filing is prescribed. Manual filing and manual issuance are permitted for GST processes where the rules refer to electronic filing or electronic issuance on the common portal. The reference to electronic filing of an application, intimation, reply, declaration, statement, notice, order or certificate includes manual filing or issuance in the prescribed forms appended to the rules. The provision applies notwithstanding anything contained in the chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual filing under GST rules extends to applications, replies, notices and certificates where electronic filing is prescribed.
Manual filing and manual issuance are permitted for GST processes where the rules refer to electronic filing or electronic issuance on the common portal. The reference to electronic filing of an application, intimation, reply, declaration, statement, notice, order or certificate includes manual filing or issuance in the prescribed forms appended to the rules. The provision applies notwithstanding anything contained in the chapter.
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