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Rule 107A of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XII, Advance Ruling

At a glance

Procedure, powers and definitions

  • 107AFor a procedure in this Chapter, electronic filing or issuance on the common portal includes manual filing or issuance in the forms appended to the rules, notwithstanding other provisions of the Chapter.

Rule 107A extends electronic filing and issuance references in this Chapter to manual action in the prescribed forms. It covers applications, intimations, replies, declarations and statements filed by a person, as well as notices, orders and certificates issued by an authority. This treatment applies notwithstanding other provisions of the Chapter and concerns the particular process or procedure prescribed there.

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes. The Rules as published in the Gazette of India is the legal source.

Rule 107A, verbatim (show)

1[Rule 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, 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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

manual filing of an application or other listed filing 107A

Questions to answer on the file5 questions
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manual issuance of a notice order or certificate 107A

Questions to answer on the file5 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.

Amendments to Rule 107A as footnoted in the CBIC text
NoteChange
1Inserted vide Notification No. 55/2017-CT dated 15.11.2017.[1]

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 25/25/2017-GST21 December 2017Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.

See also

References

  1. Notification No. 55/2017-Central Tax, dated 15 November 2017: Twelfth amendment to CGST Rules, 2017. Cited in CBIC footnote 1.

External links

None.