Book a demo
IndiaAuditLens Law Library

Rule 97A of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter X, Refund

At a glance

Procedure, powers and definitions

  • 97AFor a process prescribed in this Chapter, references to electronic filing or issuance include manual filing or issuance in the appended forms, notwithstanding other provisions of the Chapter.

Rule 97A permits manual filing and processing for procedures within this Chapter, despite provisions referring to electronic action on the common portal. References to electronic applications, intimations, replies, declarations and statements include their manual filing. References to electronic notices, orders and certificates likewise include manual issuance. The manual documents must use the forms appended to these rules.[1]

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.[1] The Rules as published in the Gazette of India is the legal source.

Rule 97A, verbatim (show)

1[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.

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 the said application 97A

Questions to answer on the file5 questions
Ticks stay in this browser only.

Issuance of the said notice 97A

Questions to answer on the file5 questions
Ticks stay in this browser only.

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.[1]

Amendments to Rule 97A as footnoted in the CBIC text
NoteChange
1Inserted vide Notification No.55/2017-CT dated 15.11.2017.[2]

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 97A. Manual filing and processing". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. Notification No. 55/2017-Central Tax, dated 15 November 2017: Twelfth amendment to CGST Rules, 2017. Cited in CBIC footnote 1.

External links