Remove Drafting anomaly in Rule 4 GST Refund Rules – ICAI – GST Rules Issue 40

(Last Updated On: May 11, 2017)

Drafting anomaly in Rule 4

Sub rule 3 of Rule 4 of draft GST Refund Rules provide that “where the proper officer is satisfied that the amount refundable under sub rule (1) and sub rule (2) is payable to the applicant under subsection (8) of Section 48, he shall make an order………” Section 48 relates to Goods and services tax practitioners.


It is suggested that in the aforesaid sub-rule, the words “subsection (8) of Section 48 ” be replaced with “subsection (8) of Section 54” which relates with refund provisions.

Source ICAI Suggestions on GST Rules Submitted to Govt of India

CA Satbir Singh
Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters

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