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TMI BlogDelhi 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 ..... Services Tax (Fourth Amendment) Rules, 2021. (2) They shall come into force with effect from 18th 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of registration , in the first bullet point after the words date of service of the order of cancellation of registration , the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 detailed reasons) 8 Record of Personal Hearing (Up to 500 characters, separate file can be attached for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorised Signatory Name Designation/ Status . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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