## Report on Central Goods and Services Tax Fourth Amendment Rules, 2021
**1. Executive Summary:**
This report analyzes the Central Goods and Services Tax (CGST) Fourth Amendment Rules, 2021, as notified by the Ministry of Finance, Department of Revenue, via Notification No. 15/2021-Central Tax, dated May 18, 2021. This amendment modifies the existing Central Goods and Services Tax Rules, 2017. The core purpose of the amendments, as inferred from the text, is to refine and clarify procedures related to cancellation of registration, refund claims, withholding of refunds, and electronic way bills (e-way bills). Key findings include changes to rules concerning timelines for revocation of cancellation of registration, procedures for refund claims (including withdrawal options), and modifications to the process for withholding and releasing refunds.
**2. Introduction:**
This report aims to provide an informative overview of the Central Goods and Services Tax Fourth Amendment Rules, 2021, based solely on the provided government policy text. The report will outline the specific changes introduced by this amendment and discuss their potential implications for taxpayers and relevant authorities.
**3. Policy Overview:**
* **Original Policy:** Central Goods and Services Tax Rules, 2017.
* **Core Objective(s):** The CGST Rules, 2017, as amended, aim to regulate the Central Goods and Services Tax Act, 2017, by providing detailed procedures for various aspects of GST implementation, including registration, refunds, and compliance. This amendment refines these procedures.
**4. Background and Rationale:**
This amendment likely aims to address operational issues and provide greater clarity and flexibility in the processes related to GST refunds and registration. The specific changes suggest a need to:
* Provide a mechanism for extending the time period for revocation of cancellation of registration.
* Clarify and streamline the refund claim process, including providing a mechanism for taxpayers to withdraw refund applications.
* Refine the procedures for withholding and releasing refunds.
* Broaden the scope of the rule governing electronic way bills.
**5. Key Provisions / Changes:**
This section details the specific changes introduced by the Central Goods and Services Tax Fourth Amendment Rules, 2021:
* **Rule 23 (Revocation of Cancellation of Registration):** The amendment allows for an extension of the time period for applying for revocation of cancellation of registration by the Additional Commissioner, Joint Commissioner, or Commissioner, as per Section 30(1) of the CGST Act. This provides more flexibility for businesses whose registrations have been cancelled.
* **Rule 90 (Refund Claims):**
* The amendment excludes the period between filing a refund claim (FORM GST RFD-01) and communication of deficiencies (FORM GST RFD-03) from the two-year limitation period for filing refund claims under Section 54(1). This is beneficial to taxpayers as it ensures they are not penalized for delays in communication from the tax authorities.
* The amendment allows taxpayers to withdraw refund applications (FORM GST RFD-01) before the issuance of a refund sanction order or notice. This provides flexibility for taxpayers who may have made errors or wish to revise their refund claims.
* Upon withdrawal of a refund application (FORM GST RFD-01W), any amount debited from the electronic credit ledger or electronic cash ledger will be credited back.
* **Rule 92 (Withholding of Refund):**
* The proviso in subrule 1 is omitted.
* Subrule 2 is amended such that Part B is substituted with Part A. A proviso is added to allow the proper officer or Commissioner to release withheld refunds if the conditions for withholding no longer exist, by issuing an order in Part B of FORM GST RFD-07. This streamlines the process for releasing refunds that were previously withheld.
* **Rule 96 (Refund of Integrated Tax):** References to "Part B" in subrule 6 are replaced with "Part A". In subrule 7, the language is updated to reflect the possibility of releasing a withheld refund before the final refund order.
* **FORM GST REG-21:** The instructions for submitting applications for revocation of cancellation of registration are updated to reflect the extended time period allowed by the amendment to Rule 23.
* **Rule 138E (E-way Bill):** The scope of the rule is broadened to apply to "any outward movement of goods of a registered person, who..." instead of limiting it to specific registered persons. This potentially clarifies the applicability of e-way bill rules.
* **FORM GST RFD-07:** The form is replaced with a new version that includes sections for both withholding (Part A) and releasing (Part B) refunds.
* **FORM GST RFD-01W:** A new form is introduced for withdrawing refund applications.
**6. Target Audience and Stakeholders:**
Based on the provided text, the direct target audience and stakeholders affected by these amendments include:
* Registered taxpayers under the CGST Act, 2017, particularly those claiming refunds.
* Taxpayers whose registrations have been cancelled and who are seeking revocation.
* Tax officials involved in processing refund claims and handling registration-related matters.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** Central Board of Indirect Taxes and Customs (CBIC), proper officers, Additional Commissioner, Joint Commissioner, Commissioner.
* **Timelines/Procedures:** The amendment introduces changes to existing timelines and procedures for refund claims, revocation of cancellation of registration, and withholding of refunds. The specific timelines are linked to the filing of forms (GST RFD-01, GST RFD-03, GST RFD-01W) and the issuance of orders (FORM GST RFD-04, GST RFD-06, GST RFD-07).
**8. Expected Outcomes / Impact of Changes:**
The intended outcomes of these amendments likely include:
* **Increased Flexibility for Taxpayers:** The extended timelines for revocation of cancellation of registration and the ability to withdraw refund applications offer greater flexibility to taxpayers.
* **Streamlined Refund Process:** The clarifications regarding the exclusion of time periods and the process for releasing withheld refunds are intended to streamline the refund process.
* **Enhanced Clarity and Compliance:** The broadened scope of Rule 138E and the updated forms aim to enhance clarity and improve compliance with GST regulations.
**9. Conclusion:**
The Central Goods and Services Tax Fourth Amendment Rules, 2021, represent a set of refinements to the existing CGST Rules, 2017. These amendments address operational challenges and provide greater clarity and flexibility in the areas of registration, refunds, and e-way bills. By clarifying procedures and introducing new mechanisms for taxpayers, these changes are expected to contribute to a more efficient and user-friendly GST system.
Key Entities Referenced
Additional Commissioner: An authority who can extend time period of service of the order of cancellation of registration.
Joint Commissioner: An authority who can extend time period of service of the order of cancellation of registration.
Commissioner: An authority who can extend time period of service of the order of cancellation of registration.
FORM GST RFD01: Form for filing of refund claim.
FORM GST RFD03: Form for communication of the deficiencies by the proper officer.
Section 54: Section related to refund claim.
FORM GST RFD04: Form for provisional refund sanction order.
FORM GST RFD06: Form for final refund sanction order.
FORM GST RFD05: Form for payment order.
FORM GST RFD07: Form for refund withhold order.
FORM GST RFD08: Form for notice.
FORM GST RFD01W: Form for application for withdrawal of refund.
FORM GST REG21: Form for submission of application for revocation of cancellation of registration.
MINISTRY OF FINANCE: Government ministry under which the Department of Revenue falls.
Department of Revenue: Department which released the notification.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS: Organisation which released the notification.
Rajeev Ranjan: Name of the Under Secretary.
Mayapuri, New Delhi: Location of the Government of India Press, New Delhi.
Delhi: Location of the Controller of Publications.
NEW DELHI: Location where the notification was issued; likely the capital of India.
Central Goods and Services Tax Act, 2017: A law being amended by this notification (12 of 2017).
Central Government: The governing body responsible for making the rules, on the recommendations of the Council.
Central Goods and Services Tax Rules, 2017: The rules being amended by this notification.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलx.x-GअID.-E1x8xx0 52021-227035
CG-DL-E-18052021-227035
ऄसाधारण
EXTRAORDINARY
भाग II—खण्ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 267] नइ ददल्ली, मगं लिार, मइ 18, 2021/ििै ाख 28, 1943
No. 267] NEW DELHI, TUESDAY, MAY 18, 2021/VAISAKHA 28, 1943
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय ऄप्रत्यक्ष कर और सीमािल्ु क बोड)ड
ऄजधसचू ना
नइ ददल् ली, 18 मइ, 2021
स.ं 15/2021-केंद्रीय कर
सा.का.जन. 333(ऄ).—केंद्रीय सरकार, केंद्रीय माल और सेिा कर ऄजधजनयम, 2017 (2017 का 12) की धारा
164 द्वारा प्रदत्त िजियों का प्रयोग करते हुए, पररषद ् की जसफ़ाररिों पर, केंद्रीय माल और सेिा कर जनयम, 2017 का
और संिोधन करने के जलए जनम्नजलजखत जनयम बनाती ह,ै ऄथाडत् :-
1. संजक्षप्त नाम और प्रारंभ.- (1) आन जनयमों का संजक्षप्त नाम केंद्रीय माल और सेिा कर (चौथा संिोधन) जनयम, 2021 ह।ै
(2) ये राजपत्र में ईनके प्रकािन की तारीख को प्रिृत्त होंग े ।
2. केंद्रीय माल और सेिा कर जनयम, 2017 म,ें -
(i) जनयम 23 के ईपजनयम (1) में, “रजजस्ट्टीकरण के रद्दकरण के अदिे की तामील की तारीख से तीस ददिस की ऄिजध के
भीतर” िब्दों के पश्चात्, “या ऐसी ऄिजध के भीतर, जो धारा 30 की ईपधारा (1) के परंतुक के ऄधीन ईपबंजधत िजियों
का प्रयोग करते हुए, यथाजस्ट्थजत, ऄपर अयुि या संयुि अयुि या अयुि द्वारा जिस्ट्ताररत की जाए,” िब्द, ऄंक और
कोष्ठक ऄंत:स्ट्थाजपत दकए जाएंग े ;
(ii) जनयम 90 में,
2704 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(क) ईपजनयम (3) में जनम्नजलजखत परंतुक को ऄंत:स्ट्थाजपत दकया जाएगा, ऄथाडत ् :-
“परंतु यह दक कजमयों को सुधारने के बाद अिेदक द्वारा दायर दकए गए नए प्रजतदाय के दािे के संबंध में, प्ररूप जीएसटी
अरएफ़डी-01 में प्रजतदाय के दािे को दायर करने की तारीख से समुजचत ऄजधकारी द्वारा प्ररूप जीएसटी अरएफ़डी-03 म ें
कजमयों को संसूजचत करने की तारीख तक की, समय ऄिजध को, धारा 54 की ईपधारा (1) के तहत जनर्ददष्ट दो साल की
समय सीमा से बाहर रखा जाएगा।
(ख) ईपजनयम (4) के पश्चात,् जनम्नजलजखत ईपजनयम ऄंतःस्ट्थाजपत दकए जाएंगे, ऄथाडत ् :-
“(5) अिेदक, दकसी प्ररूप जीएसटी अरएफडी-01 में दायर दकए गए प्रजतदाय के अिेदन के संबंध में, प्ररूप जीएसटी
अरएफडी-04 में ऄनंजतम प्रजतदाय मंजूरी अदिे या प्ररूप जीएसटी अरएफडी-06 में ऄंजतम स्ट्िीकृत प्रजतदाय अदिे या
प्ररूप जीएसटी अरएफडी-05 संदाय अदिे या प्ररूप जीएसटी अरएफडी-07 म ें प्रजतदाय रोकन े के जलए अदिे या प्ररूप
जीएसटी अरएफडी-08 में नोरटस, के जारी दकए जाने से पूिड दकसी भी समय, प्ररूप जीएसटी अरएफडी-01डब्ल्य,ू में
अिेदन दायर करके प्रजतदाय के जलए ईि अिेदन को िापस ले सकेगा ।
(6) प्ररूप जीएसटी अरएफडी-01 म ें प्रजतदाय के जलए अिेदन करते समय, यथाजस्ट्थजत, आलेक्ट्रोजनक ईधार खाता या
आलेक्ट्रोजनक नगद खाता से अिदे क द्वारा जिकजलत कोइ रकम प्ररूप जीएसटी अरएफडी-01डब्ल्य ू में प्रजतदाय की िापसी के
अिेदन को प्रस्ट्तुत करने पर ईस खाते म ें िापस जमा की जाएगी जजससे ऐसा जिकलन दकया गया था।”;
(iii) जनयम 92 में,-
(क) ईपजनयम (1) म ें परंतुक का लोप दकया जाएगा ;
(ख) ईपजनयम (2) म,ें -
(i) “भाग ख”, िब्द और ऄक्षर के स्ट्थान पर, “भाग क” िब्द और ऄक्षर रखा जाएगा ;
(ii) जनम्नजलजखत परंतुक ऄंतःस्ट्थाजपत दकया जाएगा, ऄथाडत् :-
“परंतु जहााँ समुजचत ऄजधकारी या अयुि का यह समाधान हो जाता ह ै दक प्रजतदाय आससे ऄजधक रोके जाने हते ु दायी नहीं
ह,ै िहााँ िह प्ररूप जीएसटी अरएफडी-07 के भाग-ख में रोके गए प्रजतदाय को जारी दकए जाने का अदिे पाररत कर
सकेगा ।”;
(iv) जनयम, 96 में,-
(क) जनयम 6 में, “भाग ख”, िब्द और ऄक्षर के स्ट्थान पर, “भाग क” िब्द और ऄक्षर रखा जाएगा ;
(ख) ईपजनयम (7) म,ें “प्ररूप जीएसटी अरएफडी-06 में अदिे पाररत करने के पश्चात्”, िब्दों, ऄंकों और ऄक्षरों के स्ट्थान
पर, “प्ररूप जीएसटी अरएफडी-07 के भाग-ख में रोके गए प्रजतदाय को जारी करने के जलए दकसी अदिे को पाररत करने के
पश्चात् प्ररूप जीएसटी अरएफडी-06 म ेंकोइ अदिे पाररत करने के पश्चात्” िब्द, ऄंक और ऄक्षर रख े जाएंग े ;
(v) ईि जनयम के प्ररूप जीएसटी अरइजी-21 में, “अरइजी के रद्दकरण के जिखंडन के जलए अिेदन प्रस्ट्तुत करने हते ु
ऄनुदिे ” ईपिीष ड के ऄधीन, पहल े बुलेट बबद ु म,ें “अरइजी के रद्दकरण के अदिे की तामील की तारीख से तीस ददन में”
िब्दों के पश्चात्, “या ऐसी ऄिजध के भीतर, जो धारा 30 की ईपधारा (1) के परंतुक के ऄधीन ईपबंजधत िजियों का प्रयोग
करते हुए, यथाजस्ट्थजत, ऄपर अयुि या संयुि अयुि या अयुि द्वारा जिस्ट्ताररत की जाए,” िब्द, ऄंक और कोष्ठक ऄंत:
स्ट्थाजपत दकए जाएंग े ;
(vi) जनयम 138इ में, “रजजस्ट्रीकृत व्यजि के संबंध में चाह े िो प्रदायकताड हो या प्राजप्तकताड हो” िब्दों को “रजजस्ट्रीकृत
व्यजि के द्वारा माल के दकसी भी जािक संचलन के संबंध में” िब्दों को प्रजतस्ट्थाजपत दकया जाएगा ।
(vii) प्ररूप जीएसटी अरएफडी-07 के स्ट्थान पर, जनम्नजलजखत प्ररूप रखा जाएगा, ऄथाडत ् :-[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 3
“प्ररूप जीएसटी अरएफडी-07
[जनयम 92(2) और जनयम 96(6) दखे ]ें
तारीख: <ददन/मास/िष>ड
सदं भ डस.ं
सिे ा म ें
........................(जीएसटीअइएन/जिजिष्ट पहचान स.ं/ऄस्ट्थायी पहचानपत्र)
......................(नाम)
................................(पता)
...............................(एअरएन)
भाग-क
प्रजतदाय रोकन ेके जलए अदिे
ईपरोि यथाजिजनर्ददष्ट एअरएन के संबंध में अयकरदाता को संदये प्रजतदाय केंद्रीय माल और सेिा कर ऄजधजनयम, 2017
की धारा 54 की ईपधारा (10)/ईपधारा (11) के ईपबंधों के ऄनुसार रोका जाता ह ै । रोके जान े के जलए कारण जनम्न प्रकार
ह ै:
क्र. सं. जिजिजष्टयां
1. एअरएन
2. अरएफडी-01 में दािाकृत रकम <ऑटो पोपुलेटेड>
3. अरएफडी-06 में ऄग्राह्य रकम <ऑटो पोपुलेटेड>
4. अरएफडी-06 में समायोजजत रकम <ऑटो पोपुलेटेड>
5. रोकी गइ रकम
6. रोके जाने के जलए कारण िसूलनीय दये , जो संदत्त नहीं दकए
(एक से ऄजधक कारण का चयन दकया सकता धारा 54 की ईपधारा (11) को ध्यान में रखते हुए,
ह ै गंभीर प्रकृजत के कपट(टों) के कारण
ऄन्य, (जिजनर्ददष्ट करें)
7. कारणों का िणडन (पांच सौ ऄक्षरों तक, जिस्ट्तृत कारणों के जलए पृथक फाआल
संलग्न की जा सकती ह)ै
8. व्यजिगत सुनिाइ का ररकॉडड (पांच सौ ऄक्षरों तक, जिस्ट्तृत कारणों के जलए पृथक फाआल
संलग्न की जा सकती ह)ै
भाग-ख
रोके गए प्रजतदाय को जारी करन ेका अदिे
यह अपके प्रजतदाय अिेदन <एअरएन> ददनांक <ददनांक> के संदभड में ह,ै जजसके जिरुद्ध अदिे <अरएफ़डी-06 अदिे
संख्या > ददनांक <ददनांक > द्वारा स्ट्िीकृत संदये प्रजतदाय की राजि के भुगतान को आस कायाडलय के अदिे <अदिे संख्या >
ददनांक <ददनांक> द्वारा रोक ददया गया था । ऄब मैने ऄपनी संतुजष्ट में यह पाया ह ै दक प्रजतदाय की रकम को रोके जान े की
ितें ऄब ऄजस्ट्तत्ि में नहीं ह ैंऔर आसजलए, रोके गए प्रजतदाय दक राजि को जनम्नानुसार जारी दकए की ऄनुमजत दी जाती ह ै :4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
क्र. सं. जिजिजष्टयां
1. एअरएन
2. अरएफडी-01 में दािाकृत रकम <ऑटो पोपुलेटेड>
3. अरएफडी-06 में ऄग्राह्य रकम <ऑटो पोपुलेटेड>
4. अरएफडी-06 में समायोजजत रकम <ऑटो पोपुलेटेड>
5. रोकी गइ रकम <ऑटो पोपुलेटेड>
6. जारी की गइ रकम
7. संदत्त की जान े िाली रकम
तारीख : हस्ट्ताक्षर (डीएससी) :
स्ट्थान : नाम :
पदनाम :
कायाडलय पता : ”;
(viii) प्ररूप जीएसटी अरएफडी-01ख के पश्चात,् जनम्नजलजखत प्ररूप ऄंतःस्ट्थाजपत दकया जाएगा, ऄथाडत् :-
“प्ररूप जीएसटी अरएफडी-01डब्ल्य ू
[जनयम 90(5) दजे खए ]
प्रजतदाय अिेदन की िापसी हते ु अिेदन
1. एअरएन :
2. माल और सेिा कर पहचान सं. :
3. कारबार का नाम (जिजधक) :
4. व्यापार नाम, यदद कोइ हो :
5. कर ऄिजध :
6. दािा दकए गए प्रजतदाय की रकम :
7. प्रजतदाय दािा िापस लेन े के जलए अधार :
i प्रजतदाय अिेदन गलती से फाआल दकया गया ह ै
ii प्रजतदाय अिेदन गलत प्रिगड के ऄधीन फाआल दकया गया ह ै
iii प्रजतदाय अिेदन म ें गलत ब्यौरे ईजल्लजखत ह ैं
iv ऄन्य (जिजनर्ददष्ट करें)
8. म/ैं हम (अयकरदाता का नाम) सत्यजनष्ठा से प्रजतज्ञान करता ह/ाँकरते ह ैं और यह घोषणा करता ह/ाँ करते ह ैं दक आसमें दी
गइ सूचना मेरे सिोत्तम ज्ञान और जिश्वास म ें सत्य और सही ह ैंऔर ईसमें कुछ भी जछपाया नहीं गया ह ै।
तारीख : प्राजधकृत हस्ट्ताक्षरकताड के हस्ट्ताक्षर :
स्ट्थान : नाम :
पदनाम :
प्राजस्ट्थजत : ” ।
[फा. सं. सीबीइसी-20/06/04/2020-जीएसटी]
राजीि रंजन, ऄिर सजचि[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 5
रटप्पण : मूल जनयम, भारत के राजपत्र, ऄसाधारण, भाग 2, खंड 3, ईपखंड (i) में, ऄजधसूचना संख्यांक 3/2017-केंद्रीय
कर, तारीख 19 जून, 2017 सा.का.जन. संख्यांक 610(ऄ), तारीख 19 जून, 2017 द्वारा प्रकाजित दकए गए और
ऄजधसूचना संख्यांक 13/2021-केंद्रीय कर, तारीख 1 मइ, 2021, जो भारत के राजपत्र, ऄसाधारण, भाग 2,
खंड 3, ईपखंड (i) में, सा.का.जन. संख्यांक 309 (ऄ), तारीख 1 मइ , 2021 द्वारा प्रकाजित की गइ थी, ऄंजतम
बार संिोजधत दकए गए ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th May, 2021
No. 15 /2021–Central Tax
G.S.R. 333(E).—In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017,
namely: -
1. Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax
(Fourth Amendment) Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, -
(i) in rule 23, in sub-rule (1), after the words “date of the service of the order of cancellation of
registration”, the words and figures “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,” shall be inserted;
(ii) in rule 90, -
(a) in sub-rule (3), the following proviso shall be inserted, -
“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 sub-section (1) of Section 54, in respect of any such fresh
refund claim filed by the applicant after rectification of the deficiencies.";
(b) after sub-rule (4), the following sub-rules shall be inserted, namely: -
“(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST
RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05
or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any
refund application filed in FORM GST RFD-01, withdraw the said application for refund by filing an
application in FORM GST RFD-01W.
(6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount
debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while
filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such
debit was made.”;
(iii) in rule 92, -
(a) in sub-rule (1), the proviso shall be omitted;
(b) in sub-rule (2), -
(i) for the word and letter “Part B”, the word and letter “Part A” shall be substituted;
(ii) the following proviso shall be inserted, namely: -6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“Provided that where the proper officer or the Commissioner is satisfied that the refund is no
longer liable to be withheld, he may pass an order for release of withheld refund in Part B of
FORM GST RFD- 07.”;
(iv) in rule 96, -
(a) in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A” shall be substituted;
(b) in sub-rule (7), for the words, letters and figures, “after passing an order in FORM GST RFD-06”, the
words, letters and figures, “by passing an order in FORM GST RFD-06 after passing an order for release
of withheld refund in Part B of FORM GST RFD-07” shall be substituted;
(v) 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
Additional Commissioner or the Joint Commissioner or Commissioner, as the case may be, in exercise of
the powers provided under proviso to sub-section (1) of section 30,” shall be inserted;
(vi) in rule 138E, 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.
(vii) for FORM GST RFD-07, the following FORM shall be substituted, namely: -
“FORM GST RFD-07
[See rules 92(2) & 96(6)]
Reference No. Date: <DD/MM/YYYY>
To
___________ (GSTIN/UIN/Temp. ID)
___________ (Name)
____________ (Address)
———————— (ARN)
Part-A
Order for withholding the refund
Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance
with the provisions of sub-section (10)/(11) of section 54 of the CGST Act, 2017. The reasons for
withholding are given as under:
S. No. Particulars
1 ARN
2 Amount Claimed in RFD-01 <Auto-populated>
3 Amount Inadmissible in RFD-06 <Auto-populated>
4 Amount Adjusted in RFD-06 <Auto-populated>
5 Amount Withheld
o Recoverable dues not paid
Reasons for withholding o In view of sub-section 11 of Section 54
6
(More than one reason can be selected) o On account of fraud (s) of serious nature
o Others, (specify)
(Up to 500 characters, separate file can be attached
7 Description of the reasons
for detailed reasons)
(Up to 500 characters, separate file can be attached
8 Record of Personal Hearing
for detailed records)[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 7
Part-B
Order for release of withheld refund
This has reference to your refund application <ARN> dated <date> against which the payment of refund
amount sanctioned vide order <RFD-06 order no> dated <date> was withheld by this office order <Order
Reference No> dated <date>. It has been now found to my satisfaction that the conditions for withholding
of refund no longer exist and therefore, the refund amount withheld is hereby allowed to be released as
given under:
S. No. Particulars
1 ARN
2 Amount Claimed in RFD-01 <Auto-populated>
3 Amount Inadmissible in RFD-06 <Auto-populated>
4 Amount Adjusted in RFD-06 <Auto-populated>
5 Amount Withheld in RFD-07 A <Auto-populated>
6 Amount Released
7 Amount to be Paid
Date: Signature (DSC):
Place: Name:
Designation:
Office Address: ”;
(viii) after FORM GST RFD-01 B, the following FORM shall be inserted, namely: -
―FORM GST RFD-01 W
[Refer Rule 90(5)]
Application for Withdrawal of Refund Application
1. ARN:
2. GSTIN:
3. Name of Business (Legal):
4. Trade Name, if any:
5. Tax Period:
6. Amount of Refund Claimed:
7. Grounds for Withdrawing Refund Claim:
i. Filed the refund application by mistake
ii. Filed Refund Application under wrong category
iii. Wrong details mentioned in the refund application
iv. Others (Please Specify)
8. Declaration: I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given
herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed
therefrom.
Place: Signature of Authorised Signatory
Date: Name
Designation/ Status”.
[F. No. CBEC-20/06/04/2020-GST]
RAJEEV RANJAN, Under Secy.8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide
number G.S.R. 610 (E), dated the 19th June, 2017 and was last amended vide notification
No. 13/2021-Central Tax, dated the 01.05.2021, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 309(E), dated the 01st May, 2021.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.