Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021

Jun 10, 2021 | by Avantis RegTech Legal Research Team

Loading audio.....

Finance & Taxation Compliance

The Finance Department of Gujarat on June 02, 2021 has issued the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021 to further amend the Gujarat Goods and Services Tax Rules, 2017. 

The following amendments have been made: 

• Rule 90 (3), which specifies the filing of the refund, a new proviso has been inserted, namely: 

“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 the sub-section 1, of section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.”

• Rule 90 (5), which specifies the filing of the final refund sanction, has been inserted, namely: 

“The applicant may at any time before the issuance of the provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FROM GST RFD- 06 or payment order in FORM GST RFD-05 or refund withhold order GST RFD-07 or notice in GST RFD- 08 in respect of any refund application filed in FORM GST RFD- 01 withdraw the said application for refund of filing an application in FORM GST RFD-01W.”

• FORM GST RFD-07, which specifies the withholding of the refund order, has been substituted. 

[Notification No. GST-2021/S. 164 (71)TH]

 


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.