New rule 107A has been added wide Notification No 55 – Central Tax , which includes the manual filing of the application for an advance ruling, intimation, reply, declaration, statement or issuance of the notice, order or certificate and relevant forms have been modified accordingly to support this.
GST Tip – 394
New rule 97A has been added wide Notification No 55 – Central Tax for processing of refunds manually in Chapter X after Rule No 97. As per Rule 97A, for refunds processing or procedure, including the manual filing of the refund application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”
GST Tip – 302
As per Rule 9 of the CGST Rules, if the applicant does not reply within the period of 7 working days or the tax officer is not satisfied with the reply/clarification given by the applicant, the application can be rejected and the same has to be communicated within 7 working days and the same will be communicated to the taxpayer electronically in FORM GST REG-05.
GST Tip – 301
As per Rule 9 of the CGST Rules, the applicant who has applied for GST Registration has received the intimation in FORM GST REG-03, the applicant has to give the reply within 7 working days from the date of receipt of FORM GST REG-03 in FORM GST REG-04 electronically.