Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 15 /2021 – Central Tax

New Delhi, the 18th May, 2021

G.S.R……(E). – In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely: –
1. Short title and commencement. – (1) These rules may be called the Central Goods and
Services Tax (Fourth Amendment) Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Central 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.”;