J&K amends the Jammu and Kashmir Goods and Services Tax Rules, 2017

Jul 14, 2021 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance

The Finance Department of Jammu and Kashmir on June 16, 2021 has amended the Jammu and Kashmir Goods and Services Tax Rules, 2017. 

The following amendments have been made: 

• Rule 90 (3), which specifies the time period for filing of refund claim, a new proviso has been inserted, namely: 

“Provided 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 two 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.”

• Rule 90 (5), which specifies the withdrawing of the application, has been inserted, namely: 

“The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RF0-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-OS 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 RFD01, withdraw the said application for refund by filing an application in FORM GST RFD-OlW. (6) On submission of application for withdrawal of refund in FORM GST RFD- 01 W, 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 RFD01, shall be credited back to the ledger from which such debit was made.”

[Notification No. S.O. 201]



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