Rule 97A of CGST Rules -Manual filing and processing

Rule 97A of CGST Rules -Manual filing and processing

(updated as on 15.11.2017)

Notwithstanding anything contained in thisChapter, in respect of any process or procedure prescribed herein, any reference toelectronic filing of an application, intimation, reply, declaration, statement or electronicissuance of a notice, order or certificate on the common portal shall, in respect of thatprocess 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 asappended to these rules. (Inserted vide Notification No. 55/2107-Central Tax dated 15.11.2017)

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CHAPTER X

REFUND

Chapter Xof CGST Rules, 2017 consists of nine rules relating to REFUNDRULES under the GST regime. All this rules are available for your ready reference. Rule 89 :Application for refund of tax, interest, penalty, fees or any other amount Rule 90 :Acknowledgement Rule 91 :Grant of provisional refund Rule 92 :Order sanctioning refund Rule 93 :Credit of the amount of rejected refund claim Rule 94 :Order sanctioning interest on delayed refunds Rule 95 :Refund of tax to certain persons Rule 96 :Refund of integrated tax paid on goods exported out of India Rule 96A :Refund of integrated tax paid on export of goods or services under bond or Letterof Undertaking. Rule 97 :Consumer Welfare Fund Rule 97A :Manual filing and processing

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