Rule 107A
Manual filing and processing
GST
Advance Ruling
Rule 107A of Central Goods and Services Tax Rules, 2017
1[107A. 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,
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