CBIC notifies certain sections of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 on September 24, 2019

Sep 25, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes (CBIC) on September 24, 2019, appoints September 24, 2019 as the date on which the provisions of rules 91, 92, 12 and 26 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 published vide Notification No. 31/2019– Central Tax, dated June 28, 2019 will come into force.

The paragraphs of the Notification are as under:

Ø  Paragraph 10 related to the amendment in Rule 91(3), which specifies the provisions for grant of provisional refund.

Amended Rule 91(3): The proper officer shall issue a payment order in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.

Ø  Paragraph 11 amends Rule 92 which talks about Order by proper officer for sanctioning the amount of refund, sub-rules (4), (5) and inserts sub-rule (4A).

                     i.            Amended sub-rule (4): Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment order in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund on the basis of a consolidated payment advice.

                   ii.            Amended sub-rule (5): Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment order in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.

                 iii.            Sub-rule 4A: The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4).

Ø  Paragraph 12 amends Rule 94 which talks about Order by proper office for sanctioning interest on delayed refunds.

Amended Rule 94: Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment order in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.

Ø  Paragraph 26 amends FORM GST RFD-05: Order of Rejection of Application for Registration or amendment or cancellation.

[Notification No. 42/2019 – Central Tax]


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