{"id":269807,"date":"2022-07-08T10:00:32","date_gmt":"2022-07-08T04:30:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269807"},"modified":"2022-07-08T09:50:41","modified_gmt":"2022-07-08T04:20:41","slug":"deposit-and-refund-scheme-for-taxes-in-electronic-ledgers-revised-vide-central-goods-and-services-tax-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/deposit-and-refund-scheme-for-taxes-in-electronic-ledgers-revised-vide-central-goods-and-services-tax-amendment-rules-2022\/","title":{"rendered":"Deposit and refund scheme for taxes in Electronic Ledgers revised vide Central Goods and Services Tax (Amendment) Rules, 2022"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">On 5-7-2022, Central Government notified <span style=\"font-weight: bold;\"><doclink docname=\"Central Goods and Services Tax (Amendment) Rules, 2022\" actblocktype=\"\" sectionno=\"\" doi=\"\" match=\"no\">Central Goods and Services Tax (Amendment) Rules, 2022<\/doclink><\/span> that amends <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002640345\">Central Goods and Services Tax Rules, 2017<\/a>. <\/p>\n<p style=\" font-weight: bold;\">Key Amendments:<\/p>\n<ul style=\"margin-left: 18pt;\">\n<li>\n<p>Any registration of tax persons which has to be suspended under <i>Rule 21A<\/i>, if it hasn&#39;t already been cancelled by<i> Rule 22<\/i>, then it will stand revoked on payments of the due returns on them.<\/p>\n<\/li>\n<li>\n<p>When any registered person requires to claim input tax credit, and the deposits are erroneously sanctioned under the &#8216;Electronic Credit Ledger&#39;, with the insertion of <i>Rule 4B<\/i>, the amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the electronic credit ledger by the proper officer by an order.<\/p>\n<\/li>\n<li>\n<p>Each person, liable to pay tax, interest, penalty, late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee, etc, in the &#8216;Electronic Cash Ledger&#39;, are given two more modes for deposit, by modification in <i>Rule 87(3)<\/i>, which are as follows- <\/p>\n<ol style=\"list-style-type: lower-roman; margin-left: 18pt;\">\n<li>\n<p>Unified Payment Interface (UPI) from any bank<\/p>\n<\/li>\n<li>\n<p>Immediate Payment Services (IMPS) from any bank<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<li>\n<p><i>Rule 88B<\/i>, with retrospective effect from 01-07-2017 is inserted, providing the manner calculating interest on delayed payment of tax. <\/p>\n<\/li>\n<li>\n<p>Claim for refund of tax paid on the goods\/services exported outside can be withheld if the Commissioner\/authorised officer in the Board is of the opinion that analysis of credentials of the exporter is required before the refund.<\/p>\n<\/li>\n<li>\n<p>Procedure for the claim of withholding refund is explained by insertion of-<\/p>\n<ol style=\"list-style-type: lower-roman; margin-left: 18pt;\">\n<li>\n<p>Rule 5A- When a refund is withheld as per <i>Rule 96(4)(a)\/(c)<\/i>, intimation of the same must also be sent to the exporter electronically through the common portal.<\/p>\n<\/li>\n<li>\n<p>Rule 5B-When the refund is withheld as per <i>Rule 96(4)(b)<\/i>, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system.<\/p>\n<\/li>\n<li>\n<p>Rule 5C- The application for refund in FORM GST RFD-01 is transmitted electronically through the common portal in terms of (5A) and (5B) that will be dealt with as per <i>Rule 89<\/i>.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<li>\n<p>FORM GST PMT- 03A, is included in the Schedule, to define the manner in which the order for re-credit of the amount to Electronic Credit Ledger.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Shubhi Srivastava, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#160; &#160; On 5-7-2022, Central Government notified Central Goods and Services Tax (Amendment) Rules, 2022 that amends Central Goods and Services Tax <\/p>\n","protected":false},"author":67011,"featured_media":236103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[50085,50086],"class_list":["post-269807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-deposit-and-refund-scheme","tag-electronic-ledgers"],"yoast_head":"<!-- This site is optimized with 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