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<h1>Central Government Revises GST Rules: Changes to Rules 23, 90, 92, 96, 138E; Updates on Registration and Refunds.</h1> The Central Government has issued the Central Goods and Services Tax (Fourth Amendment) Rules, 2021, under the authority of the Central Goods and Services Tax Act, 2017. Effective from the date of publication, the amendments include changes to rules 23, 90, 92, 96, and 138E, as well as updates to several GST forms. Key modifications involve extending the time period for cancellation of registration orders, excluding certain periods from the refund claim timeline, allowing withdrawal of refund applications, and revising forms related to withholding and releasing refunds. These changes aim to streamline GST processes and clarify procedural requirements.