The CBIC vide Notification No. 15/2021-Central Tax, dated May 18, 2021 has issued ‘the Central Goods and Services Tax (Fourth Amendment) Rules, 2021’ to further amend the Central Goods and Services Tax Rules, 2017 (“CGST Rules”), in a following manner:
- Amended Rule 23 of the CGST Rules 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.
- Inserted proviso under Rule 90(3) of the CGST Rules– 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, is to be excluded from the period of 2 years in case, fresh refund claim is filed after rectification of the deficiencies.
- Inserted sub-rule (4) to Rule 90 of the CGST Rules– Allowed registered person to withdraw the application of refund claim, 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.
- Inserted sub-rule (5) to Rule 90 of the CGST Rules- 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.
- Omitted proviso to Rule 92(1) of the CGST Rules which dealt with the order giving details of the adjustment in Part A of FORM GST RFD-07, where the amount of refund is completely adjusted against any outstanding demand.
- Substituted ‘Part B’ in Rule 92(1) of the CGST Rules with ‘Part A’- The proper officer or the Commissioner shall pass an order in ‘Part A’ instead of ‘Part B’ of FORM GST RFD-07, informing the person, the reasons for withholding the refund.
- Inserted new proviso to Rule 92(2) of the CGST Rules w.r.t. passing of an order for release of withheld refund in Part B of FORM GST RFD-07, where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld.
- Amended Rule 96(6) of the CGST Rules w.r.t. passing of an order in ‘Part A’ instead of ‘Part B’ of FORM GST RFD-07, upon transmission of the intimation for withholding refund.
- Amended Rule 96(7) of the CGST Rules- Now, the jurisdictional officer, shall proceed to refund the amount 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, where the registered person becomes entitled to refund of the amount withheld.
- Amended Rule 138E of the CGST Rules, that asserts restriction on furnishing of information in PART A of FORM GST EWB-01, so as to substitute the words “in respect of any outward movement of goods of a registered person” with “in respect of a registered person, whether as a supplier or a recipient”.
- Inserted FORM GST RFD-01W i.e., the application for withdrawal of refund application.
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2021/227035.pdf