https://www.taxtmi.com/acts?id=30922 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. en-us Fri, 17 Nov 2017 12:05:43 +0530 Mon, 03 Nov 2025 15:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30922 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. Act-Rules GST Fri, 17 Nov 2017 12:05:43 +0530 https://www.taxtmi.com/acts?id=30922