Rule 97A - Manual filing and processing
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
Electronic references include permitted manual filing/issuance for processes where manual mode is authorised.
Exact operative text
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.242 the Bureau of Indian Standards to be engaged for a period of five years in viable and useful
research activity which has made, or is likely to make, significant contribution in formulation of standard mark
of the products of mass consumption, the Central Government or the State Government may make an
application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application
for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final
adjudication. (7)All applications for grant from the Consumer Welfare Fund shall be made by the applicant
Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in
material details and recommended for consideration accordingly, by the Member Secretary. (8) The
Committee shall have powers - a. to require any applicant to produce before it, or before a duly authorised
Officer of the Government such books, accounts, documents, instruments, or commodities in custody and
control of the applicant, as may be necessary for proper evaluation of the application; b. to require any
applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of
consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case
may be, State Government; c. to get the accounts of the applicants audited, for ensuring proper utilisation of
the grant; d. to require any applicant, in case of any default, or suppression of material information on his
part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under
the Act; e. to recover any sum due from any applicant in accordance with the provisions of the Act; f. to
require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the
grant; g. to reject an application placed before it on account of factual inconsistency, or inaccuracy in
material particulars; h. to recommend minimum financial assistance, by way of grant to an applicant, having
regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that
the financial assistance provided shall not be mis-utilised; i. to identify beneficial and safe sectors, where
investments out of Consumer Welfare Fund may be made and make recommendations, accordingly; j. to
relax the conditions required for the period of engagement in consumer welfare activities of an applicant; k.
to make guidelines for the management, administration and audit of the Consumer Welfare Fund. The
Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the Goods
and Services Tax Council, the broad guidelines for considering the projects or proposals for the purpose of
incurring expenditure from the Consumer Welfare Fund. 242 Inserted vide Notf no. 55/2107-CT dt.
15.11.2017
Paragraph-wise decode
Electronic references include permitted manual filing/issuance for processes where manual mode is authorised.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 97A regulate?
- It regulates manual filing and processing. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.