Rule 107 A of the CGST Rules- “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.]
It is part of Chapter XII of CGST Rules. XII th chapter contains the provisions related to the advance ruling. This rule was inserted from 15th November 2017. It enables the manual filing of all notice, order, or certificates, where online filing is provided in rules. It was introduced due to the technical glitches the portal was facing.
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