CGST Fourth Amendment Rule 2021 ( vide notification No 15/2021 Dated 18.05.2021) Regarding GST Refund

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 Government has been issued a new notification 15/2021 dated 18 May 2021 for seek to make amendment (2021)  to CGST Rules,2017. Following are the summery of notification:-

1. Rule 23 and FORM GST REG-21, that deals with revocation of cancellation of registration, so as to allow the registered person to file application in FORM GST REG-21, within such extended period by the Additional Commissioner or Joint Commissioner or the Commissioner.

2. Proviso under Rule 90(3): Time period from the date of filing of the refund till the date of communication of the deficiencies in FORM GST RFD-03, is to be excluded from the period of 2 years.

3. Rule 90(4) Allowed registered person to withdraw the application of refund claim, by filing application in FORM GST RFD-01W before issuance of RFD-04 or RFD-06 or RFD-05 or RFD-07 or RFD-08.

4. Rule 90(5) On 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.

5. The proper officer shall pass an order in ‘Part A’ instead of ‘Part B’ of FORM GST RFD-07 the reasons for withholding the refund.

6. New proviso to Rule 92(2): passing of an order for release of withheld refund in Part B of FORM GST RFD-07.

7. Rule 96(6): passing of an order in ‘Part A’ instead of ‘Part B’ of FORM GST RFD-07, upon transmission of the intimation for withholding refund.

8. Amended Rule 96(7): Now, the jurisdictional officer, shall issue order in RFD-06 after issuing Part B of FORM GST RFD-07.

9. Amended Rule 138E: In PART A of FORM GST EWB-01, words “in respect of any outward movement of goods of a registered person” substituted with “in respect of a registered person, whether as a supplier or a recipient”.

10. Inserted FORM GST RFD-01W i.e., the application for withdrawal of refund application.

 

You Can Find Detailed Notification On https://cbic-gst.gov.in/central-tax-notifications.html 

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