Kerala Goods and Services Tax (Third Amendment) Rules, 2021.

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....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) of ....

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....art B", the word and 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 substi....

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....01 &nbsp;< Auto Populated > 3 Amount Inadmissible in RFD-06 &nbsp;&nbsp;< Auto Populated > 4 Amount Adjusted in RFD-06 &nbsp;< Auto Populated > 5 Amount Withheld &nbsp; 6 Reasons for withholding&nbsp; (More than one reason can be selected) • Recoverable dues not paid&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; • 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, sep....

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.... 6.&nbsp; Amount of Refund Claimed: 7.&nbsp; Grounds for Withdrawing Refund Claim: i.&nbsp; Filed the refund application by mistake ii.&nbsp; Filed Refund Application under wrong category iii.&nbsp; Wrong details mentioned in the refund application iv.&nbsp; Others (Please Specify) 8.&nbsp; Declaration: I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom.&nbsp; Place Date Signature of Authorised Signatory Name Designation/ Status". By order of the Governor, &nbsp;Dr. Sharmila Mary Joseph, &nbsp;Secretary to Government Explanatory Note (This doe....