[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 15 /2021 – Central Tax
New Delhi, the 18th May, 2021
G.S.R……(E). – In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of theCouncil, hereby makes the following rules further to amend the Central Goods and ServicesTax Rules, 2017, namely: –
1. Short title and commencement. – (1) These rules may be called the Central Goods andServices Tax (Fourth Amendment) Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 23, in sub-rule (1), after the words “date of the service of the order of cancellation ofregistration”, the words and figures “or within such time period as extended by the AdditionalCommissioner or the Joint Commissioner or theCommissioner, as the case may be, in exerciseof the powers provided under the proviso to sub-section (1) of section 30,” shall be inserted;
(ii) in rule 90, –
(a) in sub-rule (3), the following proviso shall be inserted, –
“Provided that the time period, from the date of filing of the refund claim in FORM GSTRFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by theproper 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 afterrectification of the deficiencies.”;
(b) 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 inFORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment orderINFORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice inFORM 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, anyamount debited by the applicant from electronic credit ledger or electronic cash ledger, as thecase may be, while filing application for refund in FORM GST RFD-01, shall be creditedback to the ledger from which such debit was made.”;
(iii) in rule 92, –
(a) in sub-rule (1), the proviso shall be omitted;
(b) in sub-rule (2), –
(i) for the word and letter “Part B”, the word and letter “Part A” shall be substituted;
(ii) the following proviso shall be inserted, namely: –
“Provided that where the proper officer or the Commissioner is satisfied that therefund 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.”;
(iv) in rule 96, –
(a) in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A” shall besubstituted;
(b) in sub-rule (7), for the words, letters and figures, “after passing an order in FORM GSTRFD-06”, the words, letters and figures, “by passing an order in FORM GST RFD-06 afterpassing an order for release of withheld refund in Part B of FORM GST RFD-07” shall besubstituted;
(v) in FORM GST REG-21, under the sub-heading “Instructions for submission of applicationfor revocation of cancellation of registration”, in the first bullet point “after the words “date ofservice of the order of cancellation of registration”, the words and figures “or within such timeperiod as extended by the Additional Commissioner or the Joint Commissioner or
Commissioner, as the case may be, in exercise of the powers provided under proviso to subsection (1) of section 30,” shall be inserted;
(vi) in rule 138E, for the words “in respect of a registered person, whether as a supplier or arecipient, who, —” the words „‟in respect of any outward movement of goods of a registeredperson, who, —” shall be substituted.
(vii) for FORM GST RFD-07, the following FORM shall be substituted, namely: –