The Central Board of Indirect Taxes (CBIC) vide notification 38/2023 issued on 4th August has amended the Central Goods and Services Tax (CGST) Rules, 2017. The same amended the Rule 89 of the CGST rules.
The Rule 89 of the CSGT rules covers the application for the refund of tax, interest, penalty, fees or any other income. The sub rule (2) of the Rule 89 lists out the documents that should be accompanied with the refund application. According to the new amendment in the rule 89 sub-rule (2) clause (k), the refund application shall also include the statement of the details of the interest or if any or any other amount paid.
The sub rule (2) clause (k) reads as after amendment as :
(k) a statement showing the details of the amount of claim on account of excess payment of tax “and interest, if any, or any other amount paid”.
NEW AMENDMENTS IN RULE 89
“In Rule 89,
(a) in sub-rule (1), in third proviso, for the words “in the last return required to be furnished by him” the words “only after the last return required to be furnished by him has been so furnished” shall be substituted;
(b) in sub-rule (2), in clause (k), after the words “payment of tax” the words “and interest, if any, or any other amount paid”.
Also, in sub-rule (1) of the Rule 89, in the proviso, “only after the last return required to be furnished by him has been so furnished” has been substituted. Then the proviso reads after the new amendment:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed “only after the last return required to be furnished by him has been so furnished”.
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