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<h1>Manual Filing Permitted Under Rule 97A of CGST Rules 2017, Bypassing Electronic Requirements for Various Applications and Notices.</h1> Rule 97A of the Central Goods and Services Tax Rules, 2017, allows for manual filing and processing of applications, intimations, replies, declarations, statements, and the issuance of notices, orders, or certificates. This provision applies notwithstanding any electronic filing requirements specified in the chapter. It ensures that all such processes can be conducted manually using the forms appended to the rules, providing an alternative to electronic procedures. This rule was introduced through a notification dated November 15, 2017.