The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021.
The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner:
- In Rule 90, in sub rule (3), A new proviso has been inserted, which states that the time period, from the date of filing of the refund claim in Form GST RFD-01 till the date of communication of the deficiencies in Form GST RFD-03 by the proper officer, shall be excluded from the period of 2 years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.
- After Rule 90(4), a new sub-rule (5) has been inserted which states that 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.
- After Rule 90(5), a new sub-rule (6) has been inserted which states that 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 the ledger from which such debit was made.
- Form GST RFD-07 has been revised.
- A new Form GST RFD-01W- “Application for Withdrawal of Refund Application” has been inserted.