Home Rules & Regulations CBIC Notifies Central Goods And Services Tax (Fourth Amendment) Rules, 2021

CBIC Notifies Central Goods And Services Tax (Fourth Amendment) Rules, 2021

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The Central Board of Indirect Taxes and Customs (CBIC) on Tuesday has published the Central Goods and Services Tax (Fourth Amendment) Rules, 2021 by bringing in changes to refund related rules.

The Board has issued Notification No. 15/2021 – Central Tax dated 18th May, 2021 by making further amendments in the Central Goods and Services Tax Rules, 2017.

The Amendment is brought under Rule 23 which deals with revocation of cancellation of registration in which a registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration 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.

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