https://www.taxtmi.com/acts?id=30922 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. en-us Fri, 17 Nov 2017 12:05:43 +0530 Sat, 27 Jun 2026 13:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30922 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. Act-Rules GST Fri, 17 Nov 2017 12:05:43 +0530 https://www.taxtmi.com/acts?id=30922