Section 97A: [ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]

Q: What does Section 97A of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 97A GST pertains to "[ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 97A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 97A GST still in force?

Yes, Section 97A of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 97A GST?

धारा 97A GST is the Devanagari Hindi reference for Section 97A of the The Central Goods and Services Tax Rules, 2017. Section 97A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 97A GST?

Dhara 97A GST is the Roman Hindi reference for Section 97A of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 97A of The Central Goods and Services Tax Rules, 2017 (GST) governs [ Manual filing and processing. [Inserted by Notification No. G.S.R. 1411(E), dated 15.11.2017 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 97A of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 97A, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 97A (India).

Law on Tips Editorial Board

- 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.;]

[Chapter XI] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Assessment and Audit