Amendments in CGST Rules, 2017

Amendments in CGST Rules, 2017 :

  • Time limit for application for Revocation of cancellation of Registration can be made within 30 days from cancellation order or extended period by Addl / Joint Commissioner / Commissioner [Rule 23(1)] and Form REG-21 aligned thereof.
  • The time period from date of date of Filing Refund claim (RFD01) till date of Communication of Deficiency by the proper Officer (RFD03) shall not be counted in determining period of 2 years for filing fresh claim after rectification of Deficiency. [Rule 90]
  • Option of withdrawl of Refund application can be made in RFD-01W before issuance of provisional Sanction Order (RFD-04) or Final Refund Order (RFD-06), Payment Order (RFD-05), Refund Withhold Order(RFD-07), Notice (RFD-08). On submission of Application, Amount debited from Cash / Credit Ledger shall be credited back to respective ledger.[Rule 90]
  • Adjustment of Refund against outstanding demand, being informed in RFD-06, hence PART A of RFD-07 stands cancelled. Order for withholding the refund would be provided in PART A of RFD-07 and Order for release of Withheld refund shall be made in PART B of RFD-07.[Rule 92]
  • Restriction on furnishing of information in PART A of FORM GST EWB-01 will be on registered person for outward movement of goods instead of registered person whether supplier or recipient. [Rule 138E]

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