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<h1>Manual Filing Allowed for Advance Rulings Due to Unavailable Forms Under CGST Rules, 2017. See Rule 107A and Circular No. 25/25/2017-GST.</h1> Rules 104 and 106 of the CGST Rules, 2017 require applications for advance rulings and appeals to be filed on the common portal. However, due to unavailable forms, Rule 107A was introduced via Notification No. 55/2017-Central Tax on 15.11.2017, permitting manual filing of these documents. Circular No. 25/25/2017-GST, dated 21.12.2017, outlines the detailed procedure for this manual filing process for applications and appeals before the Advance Ruling and Appellate Authority for Advance Ruling.