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 CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 97A TCRR 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 CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 97A of The CGST (Refund) Rules, 2017 (TCRR) 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 TCRR still in force?

Yes, Section 97A of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 97A TCRR?

धारा 97A TCRR is the Devanagari Hindi reference for Section 97A of the The CGST (Refund) Rules, 2017. Section 97A of The CGST (Refund) Rules, 2017 (TCRR) 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 TCRR?

Dhara 97A TCRR is the Roman Hindi reference for Section 97A of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 97A of The CGST (Refund) Rules, 2017 (TCRR) 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 CGST (Refund) Rules, 2017?

Cite as: "Section 97A, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) 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