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 ..... 7/2017 in the Kerala Gazette Extraordinary 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) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter Part A shall be substituted; (ii) 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. ; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dues not paid In view of sub-section 11 of Section 54 On account of fraud (s) of serious nature Others, (specify) 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount to be Paid Date: Place: Signature (DSC): Name: Designation: Office Address: ; (viii) after FORM GST RFD-01 B, 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. Amount of Refund Claimed: 7. Grounds for Withdrawing Refund Claim: i. Filed the refund application by mistake ii. Filed Refund Application under wrong category ..... X X X X Extracts X X X X X X X X Extracts X X X X
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