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Central Goods and Services Tax (Fourth Amendment) Rules, 2021.

CBIC vide Notification No.15/2021, dated 18th May 2021 notified CGST (Fourth Amendment) Rules, 2021. Summary of the important amendments are as below.


Rule 23(1) - Revocation of cancellation of registration

Words inserted to allow taxpayer to file revocation application within extended period by the Additional Commissioner or Joint Commissioner or the Commissioner.

(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration 2[or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30,] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:


Rule 90(3) - Acknowledgement (Refund)

Proviso inserted to grant more time to taxpayer for filing re-application of refund by excluding the time period from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, from the period of 2 years in respect of any such fresh refund claim is filed after rectification of the deficiencies.

(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies.

1[Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.]


Rule 90(4) - Acknowledgement (Refund)

Sub-rule (5) inserted to allow taxpayers to withdraw their refund by filing application in FORM GST RFD-01W before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08.

Sub-rule (6) inserted to provide that after submission of application in FORM GST RFD-01W, any amount debited from electronic credit ledger or electronic cash ledger, shall be credited back to the ledger from which such debit was made.

2[5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any refund application filed in FORM GST RFD-01, withdraw the said application for refund by filing an application in FORM GST RFD-01W.

(6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.]


Rule 92(1) - Order Sanctioning Refund

Proviso omitted, which required officer to pass the order in Part A of Form GST RFD-07 in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law.

Rule 92(2) - Order Sanctioning Refund

Officer while withholding the amount of refund, if any, shall pass an order in Part A of Form GST RFD-07 instead of Part B as earlier.

Proviso inserted to pass the order in Part B of Form GST RFD-07 for release of withheld refund, where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld.

Form GST RFD-07 has also been substituted to accommodate the above amendments.

(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in 10[Part A] of FORM GST RFD-07 informing him the reasons for withholding of such refund.

11[Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.]

Similar amendments have been made in Rule 96 - Refund of integrated tax paid on goods or services exported out of India.


Form GST RFD-01W inserted.


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Author:

TaxReply


May 19, 2021

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Thank you
By: Dayanand | Dt: May 19, 2021


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