9911796707
TMI BlogSikkim Goods and Services Tax (Fourth Amendment) Rules, 2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of their publication in the Official Gazette. 2. In the Sikkim 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 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 Am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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