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22 May 2021

Important Amendments introduced by CGST (Fourth Amendment) Rules, 2021 dated 18th May 2021

CBIC has notified CGST (Fourth Amendment) Rules, 2021 vide Notification No.15/2021 dated 18th May 2021. A brief summary of important amendments are as below-

1 Rule 23(1) regarding Revocation of cancellation of registration

Sub-rule 1 of rule 23 is amended to allow filling of application for revocation of cancellation of registration within a period of 30 days from date of service of order of cancellation or within such time period as may be extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, to bring rules in line with the amendment made in section 30 of CGST Act which allows extended time period for filing of revocation application;

2 Rule 90(3): Acknowledgement (Refund)

New proviso has been inserted in sub-rule (3) to Rule 90 to exclude the time period from the date of filling of the refund claim in FORM GST RFD-01 till the date of communication of deficiencies in FORM GST RFD-03 by the proper officer, 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.

3 Rule 90(4): Acknowledgement (Refund)

after sub-rule (4), the following sub-rules shall be inserted, namely: -

“(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.”;

4 Rule 92(1): Order Sanctioning Refund

Sub-rule (1) of Rule 92 relating to Part A of FORM RFD-07 has been omitted and Part B has been renamed as Part A.

5 Rule 92(2): Order Sanctioning Refund

Proviso has been inserted to Rule 92(2) to allow the proper officer or the Commissioner to pass on order for release of withheld refund in Part B of FORM GST RFD-07 where refund is no longer liable to be withheld.

6 Rule 96: Refund of Integrated tax paid on goods or service exported out of India

Similar amendments have been made in Rule 96 also-

(a) in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A” shall be substituted;

(b) 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;

7 FORM GST REG-21

Changes has been made in instructions to FORM GST REG-21 to make it in line with the changes made in Rule 23.

8 FORM GST RFD-07

FORM GST RFD-07 has been substituted to incorporate the above mentioned changes.