THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER X  -  REFUND
Rule - 97A
Year  

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Manual filing and processing.

1[97A. 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.]