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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 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.
[F. No. CBEC-20/06/04/2020-GST]
(Rajeev
Ranjan)
Under Secretary, Government of India
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.
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