TMI BlogKarnataka Goods and Services Tax (Fifth Amendment) Rules, 2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Karnataka Goods and Services Tax (Fifth 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be substituted; (ii) after sub-rule (2), 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The reasons for withholding are given as under: S. No. Particulars 1 ARN 2 Amount Claimed in RFD-01 Auto populated 3 Amount Inadmissible in RFD-06 Auto populated 4 Amount Adjusted in RFD-06 Auto populated 5 Amount Withheld 6 Reasons for withholding (More than one reason can be selected) Recoverable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount Withheld in RFD-07 A Auto populated 6 Amount Released 7 Amount to be Paid Date: Place: Signature (DSC): Name: Designation: Office Address: ; 9. Insertion of new FORM GST RFD- 01 w.- After FORM GST RFD-01 of the said rules, the following FORM shall be inserted, namely: - FORM GST RFD-01 W [ Refer Rule 90(5) ] Application for Withdrawal of Refund Application 1. ARN: 2. GSTIN: 3. Name of Business (Legal): 4. Trade Name, if any: 5. Tax Period: 6. Amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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