Seeks to make fourth amendment (2021) to CGST Rules, 2017. (Notification No. 15/2021-State Tax)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (EXPENDITURE-I) DEPARTMENT Notification No. 15/2021— State Tax Dated: the 9t* December 2021 No. F.3(134)/Fin.(Exp-1)/2021-22/DS-I/ 7S” - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of the National Capital Territory of Delhi, on the recommendations of the council, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. - (1) These rules may be called the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021. . (2) They shall come into force with effect from 18" May, 2021. 2. In the Delhi 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 orderin FORM GST RFD-06 or payment order inFORM 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: - “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 RED- 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) inrule 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: - [See rules 92(2) & 96(6)] Reference No. Date: <DD/MM/YYYY> To (GSTIN/UIN/Temp. ID) (Name) (Address) (ARN) 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 o In view of sub-section 11 of Reasons for withholding Section 54 6 (More than one reason can be o On account of fraud (s) of serious selected) nature (Up to 500 characters, separate file can be 7 Description of the reasons attached for detailed reasons) 8 Reoortl of Personal Hearing (Up to 500 characters, separate file can be attached for detailed records) 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 Order for release of withheld refund 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 Place: Name: Designation: Office Address: ”; (viii)after FORM GST RFD-01 B, the following FORM shall be inserted, namely: - [Refer Rule 90(5)] Application for Withdrawal of Refund Application ARN: GSTIN: Name of Business (Legal): Trade Name, if any: Tax Period: Amount of Refund Claimed: Grounds for Withdrawing Refund Claim: i. Filed the refund application by mistake ii. Filed Refund Application under wrong category iil, 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. ge l GN r g b o) e s Place: Signature of Authorised Signatory Date: Name Designation/ Status”. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, LA (Ravinder Kumar) Dy. Secretary I (Finance) Copy forwarded for information to:- 2s The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. The Additional Chief Secretary (GAD), Govt of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I. P. Estate, New Delhi. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi Joint Director, State Resources Division, Finance Department, Govt of NCT of Delhi, Delhi Secretariat, New Delhi. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. 10. OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New elhi. . Website. 12. Guard File. vinder Kumar) Dy. Secretary I (Finance) Note: The principal rules were published in the gazette of Delhi, Extraordinary, Part IV, Vide notification No. 03/2017- State Tax, dated the 22" June, 2017, published vide No. F,3(10)/Fin(Rev-I)/2017-18/DS-VI/342, dated the 22" June, 2017 and was last amended vide Notification No. 13/2021-State Tax, dated the 2" December 2021, published in the Gazette of Delhi Extraordinary, Part IV, vide No. F.3(133)/Fin.(Exp-I)/2021-2022/DS-I/372 dated the 24 December 2021. 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