{"id":258518,"date":"2021-12-15T10:30:48","date_gmt":"2021-12-15T05:00:48","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=258518"},"modified":"2021-12-15T09:27:46","modified_gmt":"2021-12-15T03:57:46","slug":"delhi-goods-and-services-tax-fourth-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/delhi-goods-and-services-tax-fourth-amendment-rules-2021\/","title":{"rendered":"Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021"},"content":{"rendered":"<p style=\"text-align: justify;\">The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021.<\/p>\n<p style=\"text-align: justify;\">The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 amends the Delhi Goods and Services Tax Rules, 2017 in the following manner:<\/p>\n<ul>\n<li style=\"text-align: justify;\">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.<\/li>\n<li style=\"text-align: justify;\">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.<\/li>\n<li style=\"text-align: justify;\">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.<\/li>\n<li style=\"text-align: justify;\">Form GST RFD-07 has been revised.<\/li>\n<li style=\"text-align: justify;\">A new Form GST RFD-01W- \u201cApplication for Withdrawal of Refund Application\u201d has been inserted.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<h4><span style=\"color: #000080;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The Government of Delhi has notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 vide notification dated December 9, 2021. <\/p>\n","protected":false},"author":121,"featured_media":236120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-258518","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/15\/delhi-goods-and-services-tax-fourth-amendment-rules-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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Department of Gujarat has issued the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021 to amend the Gujarat Goods and Services Tax Rules, 2017. The following amendments have been made: Rule 90 (3), which specifies the filing of the refund, a new proviso\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":248417,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/19\/central-goods-and-services-tax-fourth-amendment-rules-2021-notified\/","url_meta":{"origin":258518,"position":1},"title":"Central Goods and Services Tax (Fourth Amendment) Rules, 2021 notified","author":"Prachi Bhardwaj","date":"May 19, 2021","format":false,"excerpt":"The Central Board of Indirect Taxes and Customs has notified CGST (Fourth Amendment) Rules, 2021 vide notification dated May 18, 2021. The Rules amend the Central Goods and Service Tax Rules, 2017 in the following manner: In Rule 23(1), after the words \u201cdate of the service of the order of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":260420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/21\/delhi-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":258518,"position":2},"title":"Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"January 21, 2022","format":false,"excerpt":"On January 17, 2022, the Finance Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. The Rules to come into force from September 24, 2021. Key Amendments: In Rule 10 A which specify \u201cFurnishing\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":255421,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/11\/goa-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":258518,"position":3},"title":"Goa Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"October 11, 2021","format":false,"excerpt":"On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017. Key amendments: In Rule 10A which specifies \u201cComposition levy\u201d, the following proviso has been inserted, namely: - \u201cProvided\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270680,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/26\/manner-of-determining-input-tax-credit-introduced-vide-rajasthan-goods-and-services-tax-amendment-rules-2022\/","url_meta":{"origin":258518,"position":4},"title":"Manner of determining input tax credit introduced vide Rajasthan Goods and Services Tax (Amendment) Rules, 2022","author":"Editor","date":"July 26, 2022","format":false,"excerpt":"On 16-7-2022 the Finance Department of Rajasthan has notified the Rajasthan Goods and Services Tax (Amendment) Rules, 2022 to further amend the Rajasthan Goods and Services Tax Rules, 2017. The Amendment Rules has come into effect from 05-07-2022. Key Amendment: - In Rule 21A (4), a new proviso has been\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":251054,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/09\/delhi-goods-and-services-tax-tenth-amendment-rules-2020\/","url_meta":{"origin":258518,"position":5},"title":"Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020","author":"Bhumika Indulia","date":"July 9, 2021","format":false,"excerpt":"The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, makes Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020 to amend the Delhi Goods and Services Tax Rules, 2017. In the Delhi Goods and Services Tax Rules, 2017, in rule 8 relating to\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=258518"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/258518\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236120"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=258518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=258518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=258518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}