Notification No. 55/2017
Date: November 15, 2017
Subject: CGST (Twelfth Amendment) Rules, 2017 – introduction of manual filing and appellate procedures
Description:
This notification introduces rules 97A, 107A and 109A to enable manual filing and processing of applications, appeals and refunds where electronic filing is not feasible. It also amends rules relating to ITC reversal, invoicing and refund forms, and introduces FORM GST RFD-01A and RFD-01B.
Issued under: Section 164 of the CGST Act.
Amendment:
This notification amends notification No. 3/2017