Manual filing and processing: manual submissions permitted wherever GST rules require electronic filing or issuance. Rule 97A permits manual filing and manual issuance in the Forms appended to the rules whenever a process or procedure refers to electronic filing or electronic issuance on the common portal, covering applications, intimations, replies, declarations, statements, notices, orders and certificates under the Central Goods and Services Tax Rules, 2017.
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 and processing: manual submissions permitted wherever GST rules require electronic filing or issuance.
Rule 97A permits manual filing and manual issuance in the Forms appended to the rules whenever a process or procedure refers to electronic filing or electronic issuance on the common portal, covering applications, intimations, replies, declarations, statements, notices, orders and certificates under the Central Goods and Services Tax Rules, 2017.
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