Provisions under Rule 107A of CGST Rules, 2017 relating to “Manual filing and processing”:
CGST Rule 107A: Manual filing and processing (Chapter XII: Advance Ruling) [*1]
Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.
Notes (History of Amendments in Bare Text):
1. CGST Rule 107A inserted from 15/11/2017 vide Notification 55/2017.
| You can also visit CGST Rules, 2017 (last updated 31/12/2025) or GST Updates for more updates from time to time. |