Important Keyword: Manual filing, processing, Notification No.55/2017-CT.
Table of Contents
GST Rule 97A. Manual filing and processing. –
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.]
1. Inserted vide Notification No.55/2017-CT dated 15.11.2017.
Web Stories: Notification No. 12/2017 — Integrated Tax: Apportionment of Integrated Goods and Services Tax with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
