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Section 13: Amendment of rule 90

The Karnataka Goods and Services Tax (Second Amendment) Rules, 2023State Rules of Karnataka · 2017

In rule 90 of the said rules, with effect from 18th day of May, 2021, -

(a) In sub-rule (4), for the words “State”, the word “Central”, shall be substituted.

(b) For the sub-rule (5), the following sub-rule shall be substituted, 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.”

Where this provision sits

ActThe Karnataka Goods and Services Tax (Second Amendment) Rules, 2023
Section13
Marginal noteAmendment of rule 90
JurisdictionState of Karnataka
StatusIn force as published by the source

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