DEMO
|
Notifications
|
NOTIFICATION No. G.S.R.57/P.A.5/2017/S.164/Amd.(7)/2017 Dated 28th November 2017 (Amends Rule 43 54 Insert Rule 97A 107A 109A Insert Form RFD 01A & 01B)
THE PUNJAB GOODS AND SERVICES TAX RULES 2017
Chapter X - Refund
Body
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.