CGST (Fourth) Amendment Rules, 2021
·
Rule 23 of CGST Rules, 2017 – It deals with time limit for making
an application for revocation of registration. It was required to be filed
within 30 days from the date of order of cancellation of registration. Now, after amendment, the Additional Commissioner or the
Joint Commissioner or the Commissioner has been granted a power to extend such
time limit.
Accordingly, Instructions for
filling FORM GST REG-21 has also been
amended.
As
per the amendment,
“in rule 23, in
sub-rule (1), after the words “date of the service of the order of cancellation
of registration”, the words and figures “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,” shall be inserted”
·
Rule 90 of CGST Rules, 2017 – As per Sec. 54, application for
refund can be filed within 2 years from the relevant date (Relevant date is
defined in Explanation (2) to Section 54). Now, before amendment, in case of
any deficiency in application filed by applicant, proper officer shall
communicate such deficiency to the applicant and require him to file a fresh
application. After amendment, this time limit
from filing of original application till communication of deficiency by proper
officer is now being excluded for the purpose of calculating 2 years under Section
54(1).
As
per the amendment, proviso to Rule 90(3)
has been inserted which read as under:
“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 of CGST Rules, 2017 – As per
Amendment, withdrawal of application of refund has now been allowed.
New Rules 90(5) &
90(6) has been inserted which read as under:
“(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 of CGST Rules, 2017 -
As per Amendment,
Proviso to Rule 92(1) has been omitted which states that adjustment of
any refund with any outstanding demand under the Act shall be issued in Part A
of Form GSTR RFD-07.
·
Rule 92 of CGST Rules, 2017 - As per
Amendment, as per Rule 92(2), order stating withholding of
refund informing reasons of withholding such refund shall be passed in PART B PART A of Form RFD-07. Also, a
proviso has been inserted stating that no refund is no longer liable to be
withheld which read as under:
“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.”;
·
Rule 96 of CGST Rules, 2017 – As per
Amendment, as per Rule 96(6), order stating withholding of
refund of IGST shall be passed in PART
B PART A of Form RFD-07.
·
Rule 96 of CGST Rules, 2017 – As per Amendment, before
proceeding to refund
the amount withheld by the proper officer in Form RFD-06 as per Rule 96(7), he
is required to pass an order for release
of withheld refund in Part B of FORM GST RFD-07.
As
per the amendment,
in sub-rule (7),
for the words, letters and figures, “after passing an order in FORM GST
RFD-06”, the words, letters and figures, “by passing an order in FORM GST
RFD-06 after passing an order for release of withheld refund in Part B of FORM
GST RFD-07” shall be substituted.
·
Rule 138E of CGST Rules, 2017 – It deals with restricting the
person to generate PART-A of Form GST EWB-01 (Eway Bill). Before amendment,
such restriction was made in respect of registered person, after Amendment,
such restriction shall be imposed on any outward movement of goods
of a registered person.
As
per the amendment,
in rule 138E, for
the words “in respect of a registered person, whether as a supplier or a
recipient, who, —” the words „‟in respect of any outward movement of goods of a
registered person, who, —” shall be substituted.
·
New
Formats/substitute of the following Forms have been provided:
o
FORM
GST RFD-07
o
FORM GST RFD-01 B have been substituted with
FORM GST RFD-01 W
 Rules, 2021 | GST){kind=link}
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