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.

Suggestions

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