CGST Rules – Central Goods and Services Tax Rules, 2017

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.