CGST (4th Amendment) Rules 2021 notified by CBIC

CBIC notifies the CGST (Fourth Amendment) Rules 2021 to amend CGST Rules 23(1), 90(3), 92(1), 92(2), 96(6), 96(7), 138E and Forms GST REG 21, GST RFD 07. Also new CGST Rules 90(5) and 90(6) have been inserted along with FORM GST RFD 01W.

CBIC Central Tax Notification 15/2021 dt. 18/05/2021: CGST (4th Amendment) Rules 2021

G.S.R. …(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.-

(1) These rules may be called the Central Goods and Services 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 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;

(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 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.”

(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 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.”

(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 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.”

(iv) in rule 96,-

(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;

(v) in FORM GST REG 21, under the sub-heading “Instructions for submission of application for revocation of cancellation of registration”, in the first bullet point “after the words “date of 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 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 a recipient, who, _” the words ‟in respect of any outward movement of goods of a registered person, who, _” shall be substituted.

(vii) for FORM GST RFD 07, the following FORM shall be substituted, namely:- (please refer above attachment for revised format of Form GST RFD 07)

(viii) after FORM GST RFD 01B, the following FORM shall be inserted, namely:- (please refer above attachment for format of FORM GST RFD 01W under Rule 90(5): Application for Withdrawal of Refund Application)

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017 Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017 and was last amended vide notification No. 13/2021 Central Tax, dated the 01.05.2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 309(E), dated the 01st May, 2021.

CGST (5th Amendment) Rules 2021 notified by CBIC

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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