Chapter - X of CGST Rules, 2017 1. Inserted Vide :
Notification
No. 55/2017 ' Central Tax, dated 15/11/2017[para 2(iii)]
REFUND
1[97A. Manual filing and processing
:
(corresponding section 54)
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.]