New rule 107A has been added wide Notification No 55 – Central Tax , which includes the manual filing of the application for an advance ruling, intimation, reply, declaration, statement or issuance of the notice, order or certificate and relevant forms have been modified accordingly to support this.
GST Tip – 394
New rule 97A has been added wide Notification No 55 – Central Tax for processing of refunds manually in Chapter X after Rule No 97. As per Rule 97A, for refunds processing or procedure, including the manual filing of the refund application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”
GST Tip – 220
As per the Composition Rules, any taxpayer who has been provided provisional registration, have to file an intimation in FORM GST CMP-01 if he opts to pay tax under composition scheme on the common portal or through GST facilitation center notified by the commissioner prior to appointed day or within 30 days from appointed day.