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

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.... (2) They shall come into force with effect from the 18^th May 2021 2. In the Rajasthan 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 GST RFD-01 till the ....

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....er 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 FORM GST REG-21, under the sub-heading "Instructions for submission of application for r....

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....le in RFD-06   4 Amount Adjusted in RFD-06   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 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....