Refund Withdrawal: applicants may withdraw refund claims before sanction and have debited ledger amounts restored. The amendment revises Odisha GST procedures to permit extension of time for revocation of registration by senior officers, excludes the period between filing a refund claim and communication of deficiencies from the two-year limitation for fresh rectified refund claims, enables withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic crediting back of debited ledger amounts, and substitutes a two-part FORM GST RFD-07 to record withholding (Part-A) and release (Part-B) of refunds with specified reasons and release mechanics.
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Provisions expressly mentioned in the judgment/order text.
Refund Withdrawal: applicants may withdraw refund claims before sanction and have debited ledger amounts restored.
The amendment revises Odisha GST procedures to permit extension of time for revocation of registration by senior officers, excludes the period between filing a refund claim and communication of deficiencies from the two-year limitation for fresh rectified refund claims, enables withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic crediting back of debited ledger amounts, and substitutes a two-part FORM GST RFD-07 to record withholding (Part-A) and release (Part-B) of refunds with specified reasons and release mechanics.
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