Amended Notification of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021 (Notification dated – 02.06.2021) – Govt. of Gujarat

• 09th, June 2021
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Amended Notification of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021 (Notification dated – 02.06.2021) – Govt. of Gujarat

This notification has come into effect from 18.05.2021.In the Gujarat Goods and Services Tax Rules, 2017,

• In Rule 23, in sub rule(1) , after the word ” date of the services of the order of cancellation of registration” , the word and figures “or within such time period as extended by the Deputy commissioner or Joint Commissioner, as the case may be in exercise of the powers provided under the proviso to sub -section(1) f section30,” shall be inserted;
  • After sub-rule (4), the following proviso shall be inserted,
  • “(5) The applicant may, at any time before issuance of provisional refund sanctions order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FOR GST RFT-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any refund by filing an application in FORM GST RFD-01, with draw the said application for refund by filing an application in FORM GST RFD-01W.
  • In Rule 92,
    • In sub rule (1), the proviso shall be omitted; 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 Deputy Commissioner or the Joint Commissioner, as the case may be, in exercise of the powers provided under proviso to sub-section (1) of section30, ” shall be inserted;
    • In rule 138 E, 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.
    • For Form GST RFD-07, the FORM GST RFD-07 (See rules 92(2) & 96(6) shall be substituted.
    • In sub rule (2),
    • For the word and letter “Par B”, the word and letter “Part A” shall be substituted;
    • 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 on order for release of withheld refunding part B of FORM GST RFD-07″;
    • In Rule, 96,
      • In sub rule (6), for the word letter “Part B”, the word and letter “Part A” shall be substituted;
      • In sub rule (7), for the words letters and figures, after passing an order in FORM GST RFD-06″, the words, letters and figures , after passing an order in FORM GST RFD -06 after passing an order to release of withheld refunding part B of FORM GST RFDF-07″ shall be substituted;