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

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....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, - (a) in sub-rule (3), the following proviso shall....

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....ed, 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. In the said rules, in FORM GST REG-21, under the sub-heading "Instructions for submiss....

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....ason 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 < ARN > dated < date > against which the payment of refund amount sanctioned vide order < RFD-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 o....