Manual filing under GST rules extends electronic filing requirements to prescribed forms for applications, replies, notices, and certificates. Manual filing is treated as valid where the rules contemplate electronic filing or electronic issuance on the common portal. References to electronic applications, intimations, replies, declarations, statements, notices, orders or certificates are extended to manual filing or manual issuance in the prescribed Forms appended to the rules. The provision functions as a procedural accommodation for the specified GST processes wherever the electronic mode is mentioned.
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 electronic filing requirements to prescribed forms for applications, replies, notices, and certificates.
Manual filing is treated as valid where the rules contemplate electronic filing or electronic issuance on the common portal. References to electronic applications, intimations, replies, declarations, statements, notices, orders or certificates are extended to manual filing or manual issuance in the prescribed Forms appended to the rules. The provision functions as a procedural accommodation for the specified GST processes wherever the electronic mode is mentioned.
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