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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 13, Puducherry, dated 31st May 2021)

NOTIFICATION

In exercise of the powers conferred by section 164 of the Puducherry Goods

and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor,

Puducherry, on the recommendations of the Council, hereby makes the following

rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.— (1) These rules may be called the

Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2021.

(2) They shall be deemed to have come into force on the 18th day

of May, 2021.

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

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No.

109

Poudouchéry

Lundi

Mai

2021 (10 Jyaistha 1943)

No.

Puducherry

Monday

31st

May

2021

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2. In the Puducherry Goods and Services Tax Rules, 2017, -

(i) in rule 23, in sub-rule (1), after the words “date of the service of the

order of cancellation of registration”, the words and figures “or within such time

period as extended by the Additional Commissioner or the Joint Commissioner or

the Commissioner, as the case may be, in exercise of the powers provided under

the proviso to sub-section (1) of section 30,” shall be inserted;

(ii) in rule 90, -

(a) in sub-rule (3), the following proviso shall be inserted, -

“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.”;

(b) after sub-rule (4), the following sub-rules shall be 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.”;

(iii) in rule 92,-

(a) in sub-rule (1), the proviso shall be omitted;

(b) in sub-rule (2), -

(i) for the word and letter “Part B”, the word and letter “Part A”

shall be substituted;

(ii) the following proviso shall be inserted, namely: -

“Provided that where the proper officer or the Commissioner is

satisfied that the refund is no longer liable to be withheld, he may

pass an order for release of withheld refund in Part B of FORM GST

RFD-07.”;

(iv) in rule 96, -

(a) in sub-rule (6), for the word and letter “Part B”, the word and letter

“Part A” shall be substituted;

(b) in sub-rule; (7), for the words, letters and figures, “after passing

an order in FORM GST RFD-06”, the words, letters and figures, “by

passing an order in FORM GST RFD-06 after passing an order for release

of withheld refund in Part B of FORM GST RFD-07” shall be substituted;

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(v) in rule 138E, 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;

(vi) in FORM GST REG-21, under the sub-heading “Instructions for

submission of application for revocation of cancellation of registration”, in the first

bullet point “after the words “date of service of the order of cancellation of

registration”, the words and figures “or within such time period as extended by

the Additional Commissioner or the Joint Commissioner or Commissioner, as the

case may be, in exercise of the powers provided under proviso to sub-section (1) of

section 30,” shall be inserted;

(vii) for FORM GST RFD-07, the following FORM shall be substituted,

namely:-

“FORM GST RFD-07

[See rules 92(2) & 96(6)]

Reference No.

Date: <DD/MM/YYYY>

.................................... (GSTIN/UIN/Temp. ID)

.................................... (Name)

.................................... (Address)

.................................... (ARN)

PART-A

Order for Withholding the Refund

Refund payable to the taxpayer with respect to ARN specified above are

hereby withheld in accordance with the provisions of sub-section (10)/(11) of

section 54 of the CGST Act, 2017. The reasons for withholding are given as under:

Particulars

No.

ARN

Amount Claimed in RFD-01

<Auto-populated>

Amount Inadmissible in RFD-06

<Auto-populated>

Amount Adjusted in RFD-06

<Auto-populated>

Amount Withheld

Reasons for withholding

o Recoverable dues not paid

(Morethan one reason can be

o In view of sub-section 11 of section 54

selected)

o On account of fraud(s) of serious nature

o Others (specify)

Description of the reasons

(Up to 500 characters, separate file can

be attached for detailed reasons)

Record of Personal Hearing

(Up to 500 characters, separate file can

be attached for detailed records)

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PART-B

Order for Release of Withheld Refund

This has reference to your refund application <ARN> dated <date> against

which the payment of refund amount sanctioned vide order <RFD-06 order No.>

dated <date> was withheld by this office order <order reference INo.> dated <date>.

It has been now found to my satisfaction that the conditions for withholding of

refund no longer exist and therefore, the refund amount withheld is hereby allowed

to be released as given under:

Particulars

No.

ARN

Amount Claimed in RFD-01

<Auto-populated>

Amount Inadmissible in RFD-06

<Auto-populated>

Amount Adjusted in RFD-06

<Auto-populated>

Amount Withheld in RFD-06

<Auto-populated>

Amount Released

Amount to be Paid

Place:

Signature (DSC):

Date:

Name:

Designation:

Office Address: ”;

(viii) after FORM GST RFD-01 B, the following FORM shall be inserted,

namely: -

“FORM GST RFD-01 W

[Refer rule 90(5)]

Application for Withdrawal of Refund Application

1. ARN

2. GSTIN

3. Name of Business (Legal)

4. Trade Name, if any

5. Tax Period

6. Amount of Refund Claimed

7. Grounds for Withdrawing Refund Claim :

(i) Filed the refund application by mistake

(ii) Filed Refund Application under wrong category

(iii) Wrong details mentioned in the refund application

(iv) Others (Please specify)

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8. Declaration: I/We <:Taxpayer Name> hereby solemnly affirm and declare that

the information given herein is true and correct to the best of my/our knowledge

and belief, and nothing has been concealed therefrom.

Place:

Signature of Authorised Signatory

Date:

Name

Designation/Status”.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance).

————

online publication at “https://styandptg.py.gov.in”

Published by the Director, Government Press, Puducherry.