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TMI BlogTamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, namely:- 1. Short title and commencement. - (1) These rules may be called the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2021. (2) They shall be deemed to have come into force on the 18th day of May, 2021. 2. In the Tamil Nadu 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 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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) 7 Description of the reasons (Up to 500 characters, separate file can be attached for deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e: 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 hereby solemnly affirm and declare that the informat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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