GST Update: Amendments to Central Goods and Services Rules, 2017

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GST Update: Amendments to Central Goods and Services Rules, 2017

Tejasvi

@tejasvi

May 24, 2021

Public Policy

585

Central Board of Indirect Taxes and Customs (CBIC) has recently issued Notification No. 15/2021 dated May 18, 2021 to amend rules relating to refund process and generation of e-way bill under Central Goods and Services Tax Rules, 2017 (CGST Rules). Summary of the amendments is provided below for reference:

Extension in time limit for filing application for revocation of cancellation of registration

Rule 23(1) of CGST rules has been amended to empower Additional Commissioner/Joint Commissioner/Commissioner to extend the time limit within which an application for revocation of cancellation of registration can be filed by a taxpayer which was earlier restricted to 30 days from receipt of order of cancellation of registration. Accordingly corresponding changes in Form GST REG-21 have also been introduced.

Change in the determination of time limit for filing refund claims under Form GST RFD-01

Proviso to Rule 90(3) has now been inserted to state that the time between filing of initial RFD-01 and the date of communication of such deficiencies (RFD-03) shall be excluded for calculating period of 2 years. This is in line with NASSCOM’s recommendation to GST officials. This is a welcome move and will provide much needed relief to taxpayers in claiming refunds.

Newly inserted provision regarding withdrawal of GST refund application filed

Sub-rules (3) & (4) have now been inserted to Rule 90 of CGST Rules which provides that applicant may withdraw refund application filed under RFD-01 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. Any amount already debited from credit ledger or cash ledger shall be re-credited. In order to facilitate this, Form GST RFD-01W has been introduced.

Withholding and Release of GST refund by the proper officer

Rule 92 and Rule 96 of CGST Rules have been amended to state that wherever refund is withheld by the proper officer, the order has to be passed in Part-A of GST RFD-07 and where such refund is no more liable to be withheld, order for release of withheld amount is to be passed in Part-B of GST RFD-07. Corresponding revision has also been introduced in the form GST RFD-07.

Restriction on furnishing details in Part-A of GST EWB-01

Rule 138E provides restriction on furnishing details in Part-A of GST EWB-01 when the return for prescribed period has not been furnished by registered person. Before amendment restriction was on both the ends whether as a registered supplier or registered recipient but, now after amendment, the restriction is only on Outward Movement of Goods by registered person, in other words, no restriction to issue e-way bill as a recipient of goods.

Copy of the notification is attached for your reference.

We hope you will find the update useful.

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Tejasvi