9911796707
TMI BlogUttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021 Short title 1 These rules may be called the Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021. 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 :- (i) in rule 23, in sub-rule (1), with effect from the 18th day of May, 2021, after the words date of the service of the order of cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (viii) in rule 138E, with effect from the 18th day of May, 2021, for the words in respect of a 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. (ix) for FORM GST RFD-07,with effect from the 18th day of May, 2021 the following FORM shall be substituted, namely: - FORM GST RFD-07 [ See rules 92(2) 96(6) ] Reference No. Date: To __________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Up to 500 characters, separate file can be attached for detailed records) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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