Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2021.

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..... h Amendment) Rules, 2021. (2) They shall be deemed to have come into force with effect from the 18th day of May, 2021. 2. Amendment of rule 23.-In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as 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 brackets 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. Amendment of rule 90.- In rule 90 of the said rules,- (a) after sub-rule (3), the following proviso shall be inse .....

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..... 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. Amendment of rule 96.- In rule 96 of the said rules,- (a) in sub-rule (6), for the word and letter "Part B", the word and letter "Part A", shall be substituted; and (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. 6. Amendment of rule 138E.- In rule 138E of the said rules .....

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..... 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 detailed records) Part-B Order for release of withheld refund This has reference to your refund application < ARN > dated against which the payment of refund amount sanctioned vide order < RFD-06 order no > dated < date > was withheld by this office order < .....

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