A brief summary is as under:
- Rule 23(1)is amended to allow the filing of an application for revocation of cancellation of registration within a period of 30 days from date of service of the order of cancellation or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be. Such amendment is done to bring the rules in line with the amendment made in Section 30 of the CGST Act which allows the time period for filing revocation application to be extended.
- Provision has been added to Rule 90(3) to exclude 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, 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. This is a welcome relief as it was observed in many cases that the deficiency memos were being issued very late at the time of expiry of the statutory time period of 2 years.
- Sub-rule (5)has been inserted to Rule 90 which provides that an applicant may at any time before issuance of provisional refund (FORM GST RFD-04) or payment order (FORM GST RFD-05) or final refund (FORM GST RFD-06) or refund withhold order (FORM GST RFD-07) or notice (FORM GST RFD-08) withdraw the refund application filed by him by filing a new FORM RFD-01W.
- Sub-rule (6)has been inserted to Rule 90 providing that on submission of FORM RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing an application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.
- Sub-rule (1)in Rule 92 relating to PART Aof FORM RFD-07 has been omitted.
- Previous PART Bof FORM RFD-07 has been renamed as PART-A.
- Provision has been inserted to Rule 92(2) to allow the proper officer or the Commissioner to pass on order for the release of withheld refund in PART B of FORM RFD-07 where refund is no longer liable to be withheld.
- Changes made in instructions to FORM REG-21in line with the changes made in Rule 23 mentioned above in point no.1.
- FORM RFD-07 has been substituted to incorporate the above-mentioned changes.
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