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TMI BlogKerala Goods and Services Tax (Third Amendment) Rules, 2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... ry No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Third Amendment) Rules, 2021. (2) They shall be deemed to have come into force on the 18th day of May, 2021. 2. Amendment of the Rules.- In the Kerala Goods and Services Tax Rules, 2017, - (i) 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; (ii) in rule 90, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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."; (iv) 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, 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; (v) in rule 138E, for the words "in respect of a registered person, whether as a supplier or a recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 < date > against which the payment of refund amount sanctioned vide order < RFD-06 order no > dated < date > was withheld by this office order < Order Reference No > dated < date >. It has been now found to my satisfaction that the conditions for withholding of refund no longer exist and therefore, the refund amount withheld is he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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