Manual filing for advance rulings requires online fee payment and submission of prescribed printed forms to the jurisdictional authority. Manual procedures permit quadruplicate filing of applications for an Advance Ruling and of appeals in prescribed forms where the portal is unavailable. Applicants must pay the requisite fee online using a generated temporary user ID, print the challan and file the printed application or appeal manually with the jurisdictional Authority for Advance Ruling or the State Appellate Authority. Specified signatory rules apply and all accompanying documents and annexures must be self attested; additional sheets may be used if form space is insufficient.