Article discusses Amendment in CGST Rules 2017 vide Central Goods and Services Tax (Fourth Amendment) Rules, 2021 as notified vide Notification No. 15/2021–Central Tax Dated: 18th May, 2021. CGST Fourth Amendment Rules, 2021 amends following GST rules-

Rule 23. Revocation of cancellation of registration

Rule 90. Acknowledgement in FORM GST RFD-02

Rule 92. Order sanctioning refund in FORM GST RFD-06

Rule 96. Refund of integrated tax paid on goods or services exported out of India

Comparative Analysis of Amendment in CGST rules vide CGST Fourth Amendment Rules 2021 with rules as existed prior to amendment is as follows:-

S. No. Rule Existing Provisions Amended Provisions
1. 23 A registered person, whose registration has been cancelled by the proper officer on his own motion, may submit an application for the revocation of cancellation of the registration within 30 days from the date of the service of the order of cancellation. A registered person, whose registration has been cancelled by the proper officer on his own motion, may submit an application for the revocation of cancellation within 30 days or such extended date by the Additional Commissioner/Joint Commissioner or the Commissioner as the case may be.
2. 90(3) In case of deficiencies noticed by the proper officer in the application of refund made by the applicant, the proper officer shall communicate the deficiencies to the applicant, requiring him to file a fresh application after rectification of such deficiencies. A new proviso to sub rule 3 has been added: – Provided that the time period, from the date of filing of refund claim till date of communication of deficiencies by the proper officer shall not be counted for the period of two years from the relevant date.
3. 90(5) New Sub Rule The registered person or the applicant can withdraw the application any-time before the issuance of provisional refund sanction order(RFD-04),final refund order (RFD-06),payment order(RFD-05),refund with-held order (RFD-07) or notice in RFD08 by filing the application in Form GST RFD-01W
4. 90(6) New Sub –Rule On submission of the application by the registered person in Form GST RFD-01W, any amount debited from the electronic credit ledger or the cash ledger, while filing the application of refund in Form GST RFD-01, shall be credited back to the ledger.
5. 92(2) Proper officer or the Commissioner is of the opinion

that the amount of refund is liable to be withheld, shall pass an order in Part B of Form GST RFD -07 informing the applicant with reasons.

Proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld, shall pass an order in Part A of Form GST RFD -07 informing the applicant with reasons. Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be with- held, may pass an order for the release of the refund in Part B of Form GST RFD-07.
6. 96(5)/(6)/(7) Refund of integrated tax in case of export of goods or services Where the refund of integrated tax is with- held, the proper officer at the customs station shall intimate the applicant and the Jurisdictional Commissioner of Central tax, State tax or the Union territory tax. Upon the transmission of the intimation the proper officer of the Central tax or the State tax or the Union territory tax as the case may shall pass an order in Part B of Form GST RFD -07. Where the applicant becomes entitled to refund with- held the concerned Jurisdictional officer of the Central tax, State tax or the Union territory tax shall proceed to refund the amount after passing an order in Form GST RFD-06 Where the refund of integrated tax is with- held, the proper officer the customs station shall intimate the applicant and the Jurisdictional Commissioner of Central tax, State tax or the Union territory tax. Upon the transmission of the intimation the proper officer of the Central tax or the State tax or the Union territory tax as the case may shall pass an order in Part A of Form GST RFD -07. Where the applicant becomes entitled to refund of the amount with- held, the concerned Jurisdictional officer of Central tax, State tax or Union territory as the case may be shall proceed to refund the amount by issuing order in Form GST-RFD- 06 after issuing Part B of Form GST-RFD -07

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