Manual filing and processing
Rule 97A of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
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In one line
Anything in the refund chapter that has to be filed or issued electronically may be done manually where the Commissioner allows it – the rule that saves a claim when the portal cannot accept it.
The exact words of the law
561 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-11-15 · Inserted
55/2017-CTdated15
Inserted vide Notification No.55/2017-CT dated 15.11.2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
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