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Haryana Goods and Services Tax (Fifth Amendment) Rules, 2021

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..... om the 18th day of May, 2021. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules),- 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. 3. In the said rules, in rule 90, - (a) in sub-rule (3),- (i) for the sign . existing at the end, the sign : shall be substituted; (ii) the following proviso shall be inserted, namely:- Provided that the time period, from the .....

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..... gn . existing at the end, the sign : shall be substituted and 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 RFD- 07. . 5. In the said rules, 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, sign and figures, after passing an order in FORM GST RFD-06 , the words, sign 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 substitu .....

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..... 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 6 Reasons for withholding (More than one reason can be selected) Recoverable dues not paid In view of sub-section 11 of Section 54 On account of fraud (s) of serious nature Others, (specify) .....

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..... Date: Place: Signature (DSC): 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. Decl .....

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