Withdraw the Refund Application (RFD-01W), or amendment in rules relating to Revocation of Cancellation of Registration and E- way bill

I hope you and your loved ones are healthy and safe in this covid-19 Pandemic situation.

CBIC issued notification no. 15/2021 dated 18/05/2021 through this notification CBIC has amended some rules and inserted some new rules and form on subject matter which are as follow: –

1. Refund

A)   In Rule 90(3) of CGST Rule 2017 a provision is inserted which specify that time limit of 2 year for filling refund (specified in Sec. 54(1) of CGST Act 2017) exclude the time period from the date filing of Form RFD-01 till the communication of deficiencies in Form RFD-03 is issued by the proper officer, in respect of any such fresh refund claim filled by the applicant after rectify the deficiencies.

This is most welcomed step taken by CBIC and this will be going to be a major relief to the applicant.

Because in some case when the deficiency memo (RFD-03) was issued by the proper officer time period for 2 year was already lapsed, hence due to expiry of time limit applicant couldn’t file the fresh application for Refund.

B) Rule 90(5) is inserted in CGST Rule 2017, which provides that the applicant may withdraw the refund application by filling Form RFD-01W at any time but before issuance of any one form which are mentioned are as: –

1) RFD-04(Provisional refund order);

2) RFD-05(Payment order);

3) RFD-06(Refund sanction/rejection);

4) RFD-07(Order for withholding the refund/ order for release of withheld refund);

5) RFD-08(Notice for rejection of application for refund);

(If the applicant wants to withdraw the refund application, then applicant should file RFD-01W, before issuance of above-mentioned form by the Proper officer)

C) Rule 90(6) is inserted in CGST Rule 2017, according to this sub-rule, upon submission of application for withdraw of refund in the form RFD-01W amount debited from the Electronic Credit Ledger shall be credit back to respective head.

D) Through this notification CBIC introduce Changes in Form RFD-07 – Part-A and RFD-07 Part-B and their related effect in the provision under Act.

2. Registration

A)   Rule 23(1) of CGST Rule 2017 is amended which is relating to application for Revocation of cancellation of Registration (Form REG-21), after this notification now REG-21 can be filled within a period of thirty days from the date of the service of the order of cancellation of registration 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″

(Provision bold in the Rule 23(1) is now inserted through notification no. 15/2021)

3. E-Way Bill

A) Rule 138(E) of CGST Rule 2017, is amended by the CBIC through notification no. 15/2021 which substitute the word or line: – “in respect of a registered person, whether as a supplier or a recipient, who”

With word or line

in respect of any outward movement of goods of a registered person, who

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Name: Kapil
Qualification: Student - CA/CS/CMA
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Location: Rewari, Haryana, India
Member Since: 03 May 2021 | Total Posts: 3

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