Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2021

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....h Amendment) Rules, 2021. (2) They shall be deemed to have come into force on the 18th day of May, 2021. 2. In the Puducherry 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, - (a) in sub-rule (3), the following proviso shall be inserted, - "Provided that the time period, from the date of filing of the refund claim in FORM....

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....atisfied 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 recipient, who, -" the words "in respect of any outward movement of goods of a r....

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....p; 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 dated against which the payment of refund amount sanctioned vide order dated was withheld ....