The Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No.15/2021 – Central Tax, dated 18th May 2021 for notifying CGST (Fourth Amendment) Rules. The notification specifies the following major amendments :
- Amendments in Rule 90
Rule 90 has been amended specifying exclusion of the time period from the date of filing RFD 01 till the date of communication of deficiencies in Form RFD 03 for calculating time limit of 2 years as specified under Section 54(1).
A new sub rule 5 has been inserted, providing the applicants of refund application to withdraw their application by filing an application in FORM GST RFD-01W before issuance of any order or notice by the proper officer.
Furthermore, new sub rule 6 specifies, on submission of withdrawal of refund application in FORM GST RFD-01W any amount debited from the electronic credit ledger or electronic cash ledger, while filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.
- Amendments in Rule 138E
Rule 138E has been amended, specifying for the words “in respect of a registered person, whether as a supplier or a recipient, who, —” the words, ‟in respect of any outward movement of goods of a registered person, who, —” shall be substituted.
Consequent to the above amendment now the e-way bill can be generated for the purchases made by non-filer of returns. The restriction on generation will continue in respect of the outward movement of goods effected by such person.