GST refund and registration procedure rules updated to revise timelines, withdrawal, withholding, and input tax credit conditions. The Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 to revise timelines and procedures for revocation of cancellation of registration, input tax credit adjustments, furnishing details through IFF, and refund administration. The amendments also alter the refund limitation period, permit withdrawal of refund applications through FORM GST RFD-01W, and update the withholding and release mechanism under FORM GST RFD-07, together with corresponding changes to related forms and instructions.
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GST refund and registration procedure rules updated to revise timelines, withdrawal, withholding, and input tax credit conditions.
The Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 to revise timelines and procedures for revocation of cancellation of registration, input tax credit adjustments, furnishing details through IFF, and refund administration. The amendments also alter the refund limitation period, permit withdrawal of refund applications through FORM GST RFD-01W, and update the withholding and release mechanism under FORM GST RFD-07, together with corresponding changes to related forms and instructions.
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