9911796707
TMI BlogHaryana Goods and Services Tax (Fifth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules),- 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. 3. In the said rules, in rule 90, - (a) in sub-rule (3),- (i) for the sign "." existing at the end, the sign ":" shall be substituted; (ii) the following proviso shall be inserted, namely:- "Provided that the time period, from the date of filing of the refund claim in FORM GST R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the following proviso shall be inserted, namely: - "Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.". 5. In the said rules, 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, sign and figures, "after passing an order in FORM GST RFD-06", the words, sign 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. 6. In the said rules, in FORM GST REG-21, under the sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 detailed records) Part-B Order for release of withheld refund This has reference to your refund application dated against which the payment of refund amount sanctioned vide order dated was withheld by this office order dated . It has been now found to my satisfaction that the conditions for withholding of refund no longer exist and therefore, the refund amount withhe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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