https://www.taxtmi.com/acts?id=30920 Manual filing and manual issuance are permitted for GST processes where the rules refer to electronic filing or electronic issuance on the common portal. The reference to electronic filing of an application, intimation, reply, declaration, statement, notice, order or certificate includes manual filing or issuance in the prescribed forms appended to the rules. The provision applies notwithstanding anything contained in the chapter. en-us Fri, 17 Nov 2017 12:02:51 +0530 Sat, 27 Jun 2026 13:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30920 Manual filing and manual issuance are permitted for GST processes where the rules refer to electronic filing or electronic issuance on the common portal. The reference to electronic filing of an application, intimation, reply, declaration, statement, notice, order or certificate includes manual filing or issuance in the prescribed forms appended to the rules. The provision applies notwithstanding anything contained in the chapter. Act-Rules GST Fri, 17 Nov 2017 12:02:51 +0530 https://www.taxtmi.com/acts?id=30920