Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021

Dec 13, 2021 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Finance Department of Delhi on December 10, 2021 has issue the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017.

The following amendments have been made:

• In rule 90, which specifies Liability of partners of firm to pay tax, in sub-rule (3), the following provision 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.

• In rule 90, which specifies Liability of partners of firm to pay tax, sub-rule (5) and (6) has been inserted, namely:

“(5) 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. 

(6) 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.”

• Rule 96, has also been amended.

• FORM GST REG-21 has been amended.

• FORM GST RFD-07, has been substituted.

This notification shall come into force with effect from May 18, 2021. 

*Disclaimer – Kindly find the substituted form in the provided link.

[Notification No. 15/2021– State Tax ]


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