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of <h1>GST RFD-07 Form: Withholding or Releasing Refunds Under CGST Act 2017; Includes Amendment by Notification No. 15/2021-Central Tax.</h1> The document is a GST form, GST RFD-07, used for withholding or releasing refunds under the CGST Act, 2017. It outlines the process for withholding a taxpayer's refund due to reasons such as unpaid recoverable dues, fraud, or other specified reasons. The form includes details like the Application Reference Number (ARN), amounts claimed, inadmissible, adjusted, and withheld. Part-B of the form allows for the release of previously withheld refunds if conditions for withholding no longer exist. The document also references amendments made by Notification No. 15/2021-Central Tax.
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