Rule 107A of ‘Central Goods and Services Tax (CGST) Rules 2017’: Manual filing and processing
Provisions under Rule 107A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Manual filing and processing”, are as under:
CGST Rule 107A: Manual filing and processing (Chapter-XII: Advance Ruling)
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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.
However Rule 107A inserted vide CGST (12th Amendment) Rules, 2017 CBEC Notification 55/2017 Central Tax dt. 15 Nov. 2017.