Punjab Goods and Services Tax (Tenth Amendment) Rules, 2022.

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....tle and commencement.- (1) These rules may be called the Punjab Goods and Services Tax (Tenth Amendment) Rules, 2022. (2) They shall be deemed to have come into force from the 18th day of May, 2021. 2. In the Punjab Goods and Services Tax Rules, 15842017, (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the words "date of the service of the order of cancellation of registration", the words, signs 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. 3. In the said rules, in rule 90, - ....

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....rt A" shall be substituted; and (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 Par t B of FORM GST RFD-07.". 5. In the said rules, in rule 96, - (a) in sub-rule (6), for the word and letter "Part B", the word and letter "Part A" shall be substituted; and (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. 6.....

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....1 ARN &nbsp; 2 Amount Claimed in RFD-01 &nbsp;< Auto- populated > 3 Amount Inadmissible in RFD-06 &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 attache....