TaxTMI 
TaxTMI 
Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021
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.... 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021 Short title 1 These rules may be called the Uttar Pradesh Goods and Services Tax (Fifty First Amendment) Rules, 2021. 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 :- (i) in rule 23, in sub-rule (1), with effect from the 18th day of May, 2021, 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....
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....the following sub-rules shall be inserted, namely: - "(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any refund application filed in FORM GST RFD-01, withdraw the said application for refund by filing an application in FORM GST RFD-01W. (6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01, shall be credited back to....
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....er proviso to sub-section (1) of section 30," shall be inserted; (viii) in rule 138E, with effect from the 18th day of May, 2021, for the words "in respect of a 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 registered person, who, __" shall be substituted. (ix) for FORM GST RFD-07,with effect from the 18th day of May, 2021 the following FORM shall be substituted, namely: - "FORM GST RFD-07 [See rules 92(2) & 96(6)] Reference No. Date: To ___________ (GSTIN/UIN/Temp. ID) ___________ (Name) ____________ (Address)&....
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....D-06 Order no. > dated < date > was withheld by this office order < Order Reference No. > dated < date >. It has been now found to my satisfaction that the conditions for withholding of refund no longer exist and therefore, the refund amount withheld is hereby allowed to be released as given under: S. No. Particulars 1 ARN 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 in RFD-07 A < Auto Populated > ....